France’s administration has finalized preparations for the mandatory B2B e‑invoicing and B2C e‑reporting regime that will take effect on 1 September 2026. A voluntary pilot began on 23 February 2026, involving 139 approved platforms and nearly 600 000 companies, with key milestones scheduled through February and a national communication campaign in March.
The mandatory regime will take effect on 1 September 2026.
The pilot is voluntary, broad, uses real transactional data, has no pre‑determined end date, and involves APs, public entities via Chorus Pro, and private companies.
There are 139 approved platforms (PA) with a validated administrative file, 106 platforms definitively approved, and about 600 000 companies listed.
13 Feb 2026 – DGFiP collaborative site opens; 24 Feb 2026 – pilot kick‑off meeting; 25 Feb 2026 – operational support phase; 27 Feb 2026 – daily B2B pilot steering committee.
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VatCalc · 9 days ago
France will transfer all VAT provisions from the General Tax Code into a new consolidated framework, the Code de l’imposition sur les biens et services (CIBS), effective 1 September 2026. The reform modernises the legislative structure, codifies EU measures such as the ViDA package and IOSS, and allows a transition period until 31 December 2027. E‑invoicing rules remain outside the CIBS for the time being.
The Invoicing Hub · 13 days ago
France's DGFiP has released the first official list of definitively certified Approved Platforms for e‑invoicing, with just over 100 platforms now certified. The list will be updated as platforms complete audits, and the mandatory e‑invoicing go‑live is set for 1 September 2026, following a pilot phase in February 2026. Companies must use an Approved Platform and submit an audit report within a year of certification to maintain a renewable three‑year period.
VATAi · 24 days ago
France will terminate the one‑off fiscal representation route for Customs Procedure 42 on 1 January 2026, requiring non‑EU sellers to register for French VAT in their own name and file ongoing returns. The change removes the simplified “France‑as‑gateway” model and forces operators to adopt a formal French VAT footprint or reroute through other EU members.
RTC Suite · 26 days ago
On 15 January 2026 France and Germany will roll out updated hybrid e‑invoicing standards—Factur‑X 1.0.8 in France and ZUGFeRD 2.4 in Germany—aligned with the EU EN 16931 framework and the French AFNOR XP Z12‑012 standard. The update adds support for complex invoice structures, a newer UN/CEFACT CII release, clearer rounding tolerance rules, and updated documentation. Businesses invoicing in either country should verify ERP compatibility and adjust tax logic to meet the new tolerances.
VATCalc · about 1 month ago
France has proposed raising its VAT registration thresholds for goods, services, legal services, and non‑profit organisations, but the changes are currently on hold pending budget approval. The new thresholds would be €93,500 for goods and accommodation services, €41,250 for services, €55,000 for legal services, and €80,011 for non‑profit organisations, with an EU‑wide scheme offering a €100,000 pan‑Europe threshold for small businesses.
VATCalc · about 1 month ago
This guide outlines France’s VAT framework, including standard and reduced rates, registration thresholds, and upcoming e‑invoicing requirements. It also details compliance obligations for non‑resident businesses, digital services, and import VAT deferment schemes.
