France has rolled out a comprehensive e‑invoicing and e‑reporting regime that applies to all VAT‑registered businesses. Large and intermediate enterprises must send and receive structured e‑invoices from September 2026, with the sending obligation extended to all businesses by September 2027. The system requires real‑time reporting via Approved Platforms and imposes penalties of up to €15,000 per year for non‑compliance.
From September 2026, all VAT‑registered businesses in France must be able to receive structured e‑invoices.
From September 2027, the sending obligation extends to all remaining businesses, including SMEs and micro‑enterprises.
The penalty is €50 per non‑compliant e‑invoice, capped at €15,000 per calendar year.
France accepts UBL 2.1, CII 3.0, and Factur‑X, all EN 16931 compliant.
Using an uncertified POS system incurs a penalty of €7,500 per unit.
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Républik IT · 1 day ago
The article reports that SAP’s newly approved Platform Agreed (PA) meets French e‑invoicing requirements, but users remain concerned about integration and fixed deadlines. It notes that the reform is already in place in Italy and Mexico and will be extended across the EU in the coming years, with full implementation in France scheduled for 2026.
News By Wire · 9 days ago
French VAT reforms introduced on 1 January 2026 now require UK exporters using DDP into France to hold a French VAT number or have an EU-based importer of record. The changes tighten conditions for DDP movements and increase operational and reporting burdens, prompting exporters to reassess provider capabilities. The reforms aim to strengthen compliance and competitive advantage for logistics operators.
VATCalc · 9 days ago
VATCalc explains how France’s 2026 reforms are tightening access to Article 143 import VAT relief, requiring non‑EU importers to hold a French VAT registration or an accredited fiscal representative. The EU exemption remains unchanged, but enforcement across the EU is becoming stricter, with the European Court of Auditors pointing out weaknesses in Procedure 42. Businesses must adapt supply chains or adopt technology to meet the new compliance thresholds.
KPMG · 10 days ago
France has introduced a temporary €2 small parcel tax on low‑value imports effective March 1 2026. The tax applies to parcels below €150, is levied per item at the time of import, and will remain in force until the EU‑wide parcel tax takes effect in November 2026, but no later than December 31 2026. The liable party is the person responsible for import VAT on the H7 declaration, covering IOSS users, French VAT registrants, and others.
Bloomberg Tax · 10 days ago
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.
VatCalc · 16 days ago
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.
