No French e-invoicing obligation, but potentially mandatory e-reporting.
What does this mean for your business?
If your company is VAT registered in France without having a permanent establishment, you are generally not required to issue or receive French electronic invoices.
However, you may still be required to:
- electronically report transaction data;
- report payment data for certain transactions;
- transmit this information through an approved French platform (Plateforme Agréée / PDP).
Who is affected?
The rules may apply to foreign businesses that:
- carry out transactions subject to French VAT;
- make intra-Community acquisitions in France;
- perform transactions subject to the French reverse charge mechanism;
- carry out certain B2C transactions taxable in France.
Key implementation dates
1 September 2026
- Large enterprises
- Intermediate-sized enterprises
1 September 2027
- Small and Medium-Sized Enterprices
- Small businesses
- Micro-enterprises
- All businesses acting as VAT-liable purchasers for certain reverse charge and intra-Community transactions
Recommended next steps
We recommend that businesses:
- assess whether they fall within the French e-reporting scope;
- review their French VAT transaction flows;
- prepare their ERP and invoicing systems for compliance.
How Intervat can support you
Intervat assists businesses with:
- French VAT impact assessments;
- e-reporting readiness reviews;
- PDP platform services;
- implementation support;
- ongoing French VAT compliance services.
Would you like to understand how these new rules affect your business? Our VAT Compliance specialists are ready to help.
