- Phased Rollout: France will implement e-invoicing and e-reporting obligations in phases, starting in September 2026 for large and intermediate businesses, and by September 2027 for small and medium-sized enterprises.
- Public Platform Changes: The Public Procurement Framework (PPF) will no longer provide free e-invoicing services. Instead, it will maintain a recipient directory and tax data hub, with Certified Platforms (PDPs) handling invoicing duties.
- Mandatory E-Invoicing: All businesses must be able to receive e-invoices by September 2026. E-invoicing will apply to all B2B domestic transactions, enhancing accuracy and reducing VAT fraud.
- E-Reporting Obligations: E-reporting is required for transactions not covered by e-invoicing, such as exports and sales to private individuals, impacting both domestic and foreign businesses with French VAT obligations.
- Technical Specifications: Updated specifications released in June 2024 include simplified directory flows, invoice status management, and rounding adjustments, aiming to streamline the e-invoicing process.
Source Marosa
See also
- E-Invoicing/Real Time Reporting – What can you find on VATupdate.com
- Worldwide Upcoming E-Invoicing mandates, implementations and changes – Chronological
- Collection of E-Invoicing Guides – Worldwide – VATupdate
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
