The 2026 Finance Bill passed on 2 February 2026 establishes mandatory B2B e‑invoicing and B2C e‑reporting in France from 1 September 2026. Article 28 details the platform model, penalties, data transmission requirements and clarifies the roles of approved partner dematerialisation platforms and the Chorus Pro portal.
They take effect on 1 September 2026.
Only approved partner dematerialisation platforms (PDPs) listed in the State’s central directory are authorized.
The amendment rolled back some fine increases and removed the penalty for failing to appoint a PA, creating a soft‑landing phase.
Article 290‑0 CGI requires PAs to transmit structured invoice and reporting data to the tax administration, with technical and periodicity details to be set by decree.
PAs are the default channel for business e‑invoicing/e‑reporting, while Chorus Pro is dedicated to B2G/public procurement.
Get VAT and indirect tax news delivered to your inbox twice a week.
No spam. Unsubscribe anytime.
VATabout · 5 days ago
The French Tax Authority issued guidance on March 4, 2026 clarifying VAT obligations for dropshipping operations that do not use the IOSS. The guidance sets thresholds for import VAT liability, specifies when the seller or consumer is responsible, and requires non‑EU sellers to appoint a tax representative. It also defines the place of taxation for cross‑border distance sales.
VatCalc · 6 days ago
France’s 2026 Finance Law introduces stricter penalties for non‑compliance with the upcoming e‑invoicing and e‑reporting regime, effective from 1 September 2026. The law sets €50 fines per non‑approved invoice, progressive penalties for failing to receive e‑invoices, and €500 per missing e‑reporting transmission, capped at €15,000 annually. A first‑offence tolerance allows penalty waivers if errors are corrected within 30 days.
VatCalc · 7 days ago
France has issued guidance clarifying VAT obligations for dropshippers who do not use the IOSS scheme. The ruling specifies that parcels below €150 are cleared in the final destination Member State and the seller is not liable for French VAT, while parcels above €150 trigger import VAT liability in France. It also outlines conditions under which the customer or seller bears import VAT when goods are delivered within France and requires non‑EU sellers to register and possibly appoint a French tax representative.
Bloomberg Law · 8 days ago
The article explains how usage‑based billing models in AI and SaaS create VAT compliance challenges, including timing of tax points, prepaid credits, hybrid pricing, tiered pricing, and the need for visibility into billing systems. It stresses that tax teams must engage early with product, billing, and finance to manage risk.
Bloomberg Tax · 9 days ago
The article explains how usage‑based billing models—common in AI and SaaS—create complex VAT timing issues. It outlines when VAT is due for prepaid credits, hybrid pricing, tiered discounts, and the risks of delayed data processing. Tax teams are urged to embed VAT rules into billing workflows early to avoid compliance gaps.
Fonoa · 12 days ago
France will enforce a comprehensive e‑invoicing and e‑reporting regime from 1 September 2026. Large and mid‑size enterprises must issue and receive electronic invoices immediately, while SMEs and micro‑enterprises will join the rollout in 2027. The reform covers domestic B2B, B2C, and cross‑border transactions, with special rules for overseas territories.
