E-Invoicing France: Simplification Measures
A major VAT reform in France
The French reform of electronic invoicing (e-invoicing) and electronic reporting (e-reporting) is entering a new phase.
Last week, several simplification measures were communicated to the President of the AFNOR Commission.
Subject to formal adoption, their implementation will facilitate the rollout of this major reform, whose progressive deployment remains scheduled for 1 September 2026, with an extension until 1 September 2027 for businesses not established in France.
A tolerance measure regarding penalties is also planned for companies unable to comply with their obligations due to the absence of a SIREN registration number or late integration into the central directory.
The other measures mainly concern electronic reporting obligations:
- Elimination of “nil” reporting where no taxable transactions occur
- Exclusion from reporting of transactions taxable outside the EU
- Grouping of invoice lines for international acquisitions
- Elimination of data relating to the number of B2C transactions
- Option to use the simplified calculation for the VAT margin scheme in B2C transactions
To meet the reform’s timeline and secure ongoing IT developments, no additional data will be required to be communicated to the Tax Authorities.
Resulting from extensive work, these measures meet the expectations of the entire ecosystem:
- Taxable persons
- Certified platforms (ex-PDP – Partner Dematerialisation Platforms)
- Compatible solutions (ex-OD – Dematerialisation Operators)
Despite the announced simplifications, companies must start / keep preparing for the reform, which makes electronic invoice reception mandatory for all French businesses as of 1 September 2026.
BTOBNICE, your e-invoicing and VAT partner
Our experts already support many companies with:
- Compliance with the e-invoicing reform
- Optimisation of electronic invoicing processes
- Management of VAT obligations in France and internationally
Contact us: contact@btobnice.com
