France confirmed its phased B2B e-invoicing rollout starting September 2026 for large enterprises, with full mandate for all businesses by September 2027. Factur-X is one of three mandatory formats.
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Avalara · about 7 hours ago
France's e-invoicing mandate will roll out on 1 September 2026, requiring all businesses to receive compliant e-invoices and larger firms to issue them. The mandate also mandates structured formats such as Factur-X, UBL and CII, and requires use of state-registered approved platforms.
VAT IT · about 18 hours ago
France requires non-EU businesses to appoint a fiscal representative for VAT compliance. New accreditation rules demand financial solvency or a bank guarantee and a clean record. Failure to comply can lead to penalties and liability.
SniTechnology · 1 day 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 · 5 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 · 5 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 · 5 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.
Primary source
This summary was published on VATfaqs.com on 1 January 2026. It relates to VAT developments in France. The original source is Novutech.
