The French Administrative Court of Appeal of Paris issued Decision No. 25PA00785 on Feb. 4, 2026, clarifying that the ordinary law procedure for VAT refunds for taxable persons outside the EU does not apply when the taxpayer did not carry out transactions during the period. The UK company’s claim for an import VAT credit was partially denied by the Court of Montreuil and upheld by the Court of Appeal.
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SniTechnology · about 16 hours ago
France confirms that the September 2026 e-invoicing mandate will proceed as scheduled, with updated technical standards released by AFNOR. The update introduces a new self-billing scenario for agriculture and expands documented use cases from 44 to 45.
Tradeshift · 3 days ago
France's e-invoicing mandate will take effect on 1 September 2026, requiring all registered companies to issue and receive e-invoices and large and mid-sized firms to report electronically. The final technical guidelines from AFNOR and the AIFE's external specifications have been released, while the pilot phase shows low participation rates.
EINPresswire · 4 days ago
France's e-invoicing pilot program begins on 1 September 2026, with a voluntary testing phase from February to August 2026. The pilot allows businesses to test mandatory B2B e-invoicing and B2C/cross-border e-reporting before the mandatory deadline. Participation is voluntary but offers insight into data flow between trading partners, accredited platforms and tax authorities.
TaxFoundation · 4 days ago
France's digital services tax (DST) imposes a 3% rate on digital intermediation and targeted advertising services supplied by large firms when they exceed €750 million worldwide and €25 million France. The tax is calculated on taxable sums received, multiplied by a France-presence coefficient, and it creates a cascading effect that can disproportionately burden low-margin businesses.
Orbitax · 5 days ago
France will enforce mandatory e-invoicing from 1 September 2026. All taxable persons must receive e-invoices, while large and intermediate enterprises must issue them. The deadline was extended from 2024 to 2026 under the Finance Law for 2024.
LinkedIn Article by e-Invoice.app · 5 days ago
France has released a practical guide for the start-up phase of its e-invoicing reform, effective 1 September 2026, stating that sanctions will not apply to businesses following a serious compliance trajectory. The guide outlines how firms should handle invoices outside the electronic circuit, preserve VAT deduction rights, and document corrective actions.
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Key Takeaways
It clarified that the ordinary law procedure for VAT refunds for taxable persons outside the EU does not apply when the taxpayer did not carry out transactions during the period.
Feb. 4, 2026.
The Court of Montreuil partially denied the claim, and the Court of Appeal upheld that the refund was not applicable under ordinary law procedure.
The Administrative Court of Montreuil and the Administrative Court of Appeal of Paris.
Because the taxpayer did not carry out transactions during the period.
Primary source
Read the full article at Bloomberg TaxThis summary was published on VATfaqs.com on 10 February 2026. It relates to VAT developments in France. The original source is Bloomberg Tax.
