UPDATE: France provides further practical guidance relating to mandatory B2B e-invoicing and e-reporting

29 July 2026

France has published a practical guide to support businesses through the launch of e-invoicing and e-reporting, mandatory from 1 September 2026. 

The new mandatory real-time invoice reporting regime will only apply to resident businesses’ B2B transactions in France and will force them to declare these sales to the French tax authorities via a new e-invoicing platform. This is instead of sending invoices to their customers directly. The tax authority will check these invoices, and if correct, will approve them by applying a digital stamp. It will then send the invoice directly to the customer via the new system.

It is hoped this new invoice reporting regime will reduce common errors on these types of invoices and help prevent VAT fraud in the country.
 

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