France's mandatory e-invoicing and e-reporting reform remains due 1 September 2026, with DGFiP issuing a practical guide that allows temporary flexibility for implementation difficulties but does not alter the legal deadline. The guide permits businesses to use alternative channels such as email or PDF during the start-up phase, provided they document corrective actions and maintain continuity of invoicing and payments.
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LinkedIn Article by e-Invoice.app · about 1 hour ago
France requires all VAT-registered businesses to receive electronic invoices via a Plateforme Agréée from 1 September 2026. Large and mid-size companies must also issue through a PA from that date, while SMEs will follow in September 2027. More than 1.4 million French companies already have a live e-invoicing address.
Bensaid Avocats · about 18 hours ago
France confirms a 10% reduced VAT rate for intermediate rental housing (LLI) under CGI art. 279-0 bis A, effective 8 July 2026, with clarifications on serviced residences, dismemberment, and social mix. The updated BOFiP also clarifies VEFA chargeable events, resale and vacancy rules, and removes the 20% rate risk for VEFA contract assignments.
Bloomberg Tax · 1 day ago
France's Tax Agency updated its administrative doctrine on 8 July 2026, clarifying VAT treatment for goods sales, lease-purchase options and related transactions. The guidance confirms VAT applies to transfers of tangible goods where the purchaser obtains owner-like disposal rights, treats hire-purchase arrangements and retention-of-title sales as supplies of goods, and classifies LPOs for tangible property as taxable services until the purchase option is exercised.
VatIT · 3 days ago
France will require all VAT-taxable businesses to receive electronic invoices from 1 September 2026, with large and mid-sized firms also issuing them. Smaller companies must issue and e-report from 1 September 2027, and all must use a government-approved Plateforme Agréée to comply.
VatCalc · 3 days ago
France confirms its e-invoicing and e-reporting launch remains on 1 September 2026, with a Practical Guide to help businesses transition. The guide outlines six priorities and allows temporary use of paper or PDF invoices during technical difficulties, with penalties softened until January 2027.
SharedServicesLink · 6 days ago
France's B2B e-invoicing mandate will see new technical specifications released by AFNOR, with the first mandatory phase starting 1 September 2026. The documentation expands on business use cases, invoice data flows, third-party relationships, and ecosystem interactions to guide businesses, software vendors and ASPs.
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Key Takeaways
As of 1 September 2026, France's DGFiP requires all businesses in scope to receive electronic invoices and, for large and mid-size enterprises subject to issuance, to issue invoices through an approved platform.
From 1 September 2026, DGFiP permits temporary use of email, PDF, customer portals or existing EDI channels for continuity, provided they document corrective actions and maintain invoicing and payment processing.
From 1 September 2026, businesses must keep dated evidence of implementation efforts, including platform selection, testing and deployment plans, support tickets, correspondence with technology providers, temporary continuity procedures, and corrective measures.
A platform rejection indicates a validation, formatting or routing issue that must be corrected and resubmitted; buyer refusal is a separate event and should not automatically trigger new invoices.
Primary source
Read the full article at RTC SuiteThis summary was published on VATfaqs.com on 13 July 2026. It relates to VAT developments in France. The original source is RTC Suite.
