France will enforce a comprehensive e‑invoicing and e‑reporting mandate from 1 September 2026. Large and intermediate‑sized companies must issue e‑invoices immediately, while SMEs and foreign firms begin on 1 September 2027. The guidance outlines size thresholds, real‑time reporting requirements, and the penalty regime during the pilot phase.
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Storecove · 5 days ago
France has launched a 2026 e‑invoicing pilot that runs from February to August, allowing businesses to test real invoice exchanges on the French Public Invoicing Portal. The pilot precedes the mandatory e‑invoicing regime that will take effect on 1 September 2026. Storecove will enable clients to join the pilot from mid‑June via its French API and the national Annuaire directory.
VatCalc · 12 days ago
France confirms that its e‑invoicing mandate remains scheduled for 1 September 2026, with no postponement announced. The DGFiP will soften penalty enforcement until at least 1 January 2027 for taxpayers who made best efforts from the start of the first phase, and a contingency deferral to 1 December 2026 is still available. The launch will rely on the Plateforme Agréée network, of which only a fraction are currently active.
e-Invoice.app · 13 days ago
France's e-invoicing reform, effective 1 September 2026, requires all businesses with a French VAT footprint to use approved platforms for issuing and receiving electronic invoices and for transmitting transaction and payment data. The reform mandates structured invoice formats (UBL, CII, Factur-X) following EN 16931 with French extensions and adds four mandatory fields. SMEs and micro-enterprises will join the issuance and reporting obligations on 1 September 2027, while large enterprises must comply from 1 September 2026.
The Invoicing Hub · about 1 month ago
France's e-invoicing mandate will enter its first phase on 1 September 2026, requiring large companies to issue and receive electronic invoices and submit e‑reporting to the PPF, while small firms must only receive them. The latest External Specifications v3.2, published 30 April 2026, mandate hourly aggregation of PPF submissions by Accredited Platforms and clarify B2G, G2B, and G2G processing. AFNOR standards are slated for final updates by the end of May 2026 to cover additional use cases such as agriculture and food industry.
Bloomberg Tax · about 1 month ago
The French Supreme Court reaffirmed that contractual arrangements determine the recipient of services for VAT purposes in the American Express case. It ruled that issuer commissions are considered services supplied to a non‑EU recipient, allowing the French entity to recover VAT on those commissions. The decision reinforces the importance of economic substance and contractual reality in VAT treatment.
Melasoft · 2 months ago
France will enforce e-invoicing for B2B transactions from 1 September 2026, requiring all VAT‑registered businesses to receive and issue invoices in UBL, CII, or Factur‑X formats via certified dematerialisation platforms. The obligation extends to SMEs and micro‑businesses on 1 September 2027, and the Business Directory based on SIREN numbers will replace email addresses for recipient identification.
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Key Takeaways
From 1 September 2026, all companies must receive e‑invoices.
SMEs must start issuing e‑invoices on 1 September 2027.
SMEs are defined as companies with fewer than 250 employees and annual turnover below €50 million or balance sheet total below €43 million.
Foreign companies must start e‑reporting on 1 September 2027.
No penalties are issued during the pilot phase; after 1 September 2026, non‑compliance may be tolerated if the company demonstrates willingness to comply, otherwise penalties apply.
Primary source
Read the full article at ComarchThis summary was published on VATfaqs.com on 15 June 2026. It relates to VAT developments in France. The original source is Comarch.
