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.
The VATfaqs digest
Global VAT news, delivered Tuesday and Thursday. Free, curated from 50+ official sources, no spam.
No spam · Unsubscribe any time
EINPresswire · about 17 hours 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 · about 23 hours 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 · 1 day 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 · 2 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.
Innovate Tax · 2 days ago
France will enforce its e-invoicing and e-reporting mandate from 1 September 2026, requiring all VAT-registered businesses to receive electronic invoices. Large enterprises and medium-sized companies must issue e-invoices from 1 September 2026, while SMEs and micro-enterprises must start issuing from 1 September 2027.
LinkedIn Article by e-Invoice.app · 4 days 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.
Put your brand alongside trusted tax-tech intelligence across 150+ countries.
Key Takeaways
From 1 September 2026, all companies registered in the French e-invoicing directory must issue and receive e-invoices electronically, as mandated by France's e-invoicing reform.
AFNOR released version 1.4.0 of its e-invoicing standards on 30 June 2026, adding UBL 2.1 and CII D22 updates.
Large companies (GE) and mid-sized companies (ETI) must submit e-reporting via the PPF system in addition to issuing and receiving e-invoices from 1 September 2026.
As of 10 June 2026, the directory contains 11.2 million legal entities, including 1.2 million newly added entities.
On 3 July 2026, FNFE-MPE updated Schematrons to refine the semantic and structural foundations of the reform.
Primary source
Read the full article at TradeshiftThis summary was published on VATfaqs.com on 18 July 2026. It relates to VAT developments in France. The original source is Tradeshift.
