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E-invoicing - Entities and Transactions subject to the obligation

Issuing a structured electronic invoice (“e-invoice”) will be mandatory from September 2026 for large and mid-sized companies. For small and medium-sized enterprises (SMEs), this obligation will apply starting September 2027.

However, the implementation of the means to receive such invoices will be required from September 2026, regardless of the company’s size.

This administrative requirement will only apply to businesses established in France.

The VAT expert's eye

!! Be careful !! since e-invoicing is becoming mandatory, it is very possible that your French suppliers and/or clients may misunderstand the rules and request the issuance or receipt of structured electronic invoices in all cases.

It will be important to remind them that this invoicing requirement only applies to businesses established in France (VAT registered is not relevant), and that they must therefore expect different format when dealing with foreign companies.

E-reporting - Entities and Transactions subject to the obligation

The E-reporting requirement will apply to all VAT-registered companies established in France for B2C transactions (sales to individual consumers) as well as transactions with foreign clients, whether B2C or B2B.

Foreign companies VAT registered in France will also be subject to this obligation when conducting transactions located in France.

E-reporting – How does it work?

In practice, the transmission of data relating to your transactions to the tax authorities must be carried out via a certified dematerialization platform accredited by the French tax administration.

If you use a cash register system or already issue e-invoices, the daily summary (Z-report) or the invoice itself can be uploaded directly to the platform, which will extract the necessary information.

However, if you do not use any of those tools, you will need to submit a summary statement of your transactions, including at least the amount of the transaction and the corresponding VAT.

Let's take an example

If you are not established in France but organize a congress in France, registration fees to participants will be subjected to French VAT as the place of supply is where the event takes place (art. 53 VAT Directive).

The registration fees sold to non-VAT-registered French customers and those sold to foreign businesses will be subjected to e-reporting. You will have to report the data regarding those transactions on a certified dematerialization platform accredited by the French tax administration.