France – E-invoicing and E-Reporting: Domestic and Foreign Taxable Persons in Scope 

The start date for the implementation of electronic invoicing and digital tax reporting obligations for taxable persons doing business in France, following several changes, is approaching. The e-invoicing and e-reporting mandate will start with its production phase from September 1, 2026. 

E-Invoicing Roll-Out 

Companies established in France are in scope of the e-invoicing mandate. The scope of B2B e-invoicing transactions is extensive. It covers sales and purchase invoices of all transactions between companies established in France that are subject to French VAT, including legal persons that are part of the VAT exemption scheme.

To generate, receive, and transmit e-invoices to the tax authority server, the responsible taxable person must use an approved service provider. This certified service provider will establish a direct connection with the tax authorities. It will serve as the guarantee that compliance with e-invoicing and e-reporting requirements is in order. 

All taxable persons that are in scope of the e-invoicing obligation should be able to receive e-invoices from September 1, 2026. Large and medium enterprises will also be required to generate e-invoices from that date. Small and micro enterprises should be able to generate e-invoices from September 1, 2027. 

Non-resident but VAT-registered taxable persons aren’t in scope of the e-invoicing obligation.

E-Reporting Roll-Out

E-reporting, or digital tax reporting, is the second phase of the Ministry of Finance’s digitalization of the tax compliance administration process, orchestrated with related tax authorities. Electronic reporting means a digital transmission of specific transaction and payment data to the French authorities for transactions that aren’t included in the e-invoicing requirement. 

It allows tax authorities to access a broader range of information across different types of transactions. The e-reporting obligation applies to both domestic and foreign taxable persons that make taxable supplies or provide taxable services under the French Tax Code. 

Foreign taxable persons, VAT-registered, should submit e-reports when they are a party to transactions specified in the French Tax Code as requiring such reporting. Non-resident foreign taxable persons must report intra-Community acquisitions and self-assessed transactions, among other requirements.

The e-reporting timeline follows the e-invoicing schedule. There is a pending proposal to postpone the e-reporting obligation for non-resident foreign taxable persons until September 1, 2027. The Senate’s decision is still pending.