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.
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TaxFoundation · about 8 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 · 1 day 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 · 1 day 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.
RTC Suite · 4 days ago
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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Key Takeaways
As of 1 September 2026, France's tax authority requires all domestic B2B transactions to be invoiced electronically under the new e-invoicing framework.
From 1 September 2026, France's tax authority mandates e-reporting of certain B2C and cross-border activities.
From February to August 2026, businesses can voluntarily participate in France's e-invoicing pilot to test the new framework.
Participation in France's e-invoicing pilot is voluntary; it does not impose additional compliance obligations beyond the pilot period.
Primary source
Read the full article at EINPresswireThis summary was published on VATfaqs.com on 17 July 2026. It relates to VAT developments in France. The original source is EINPresswire.
