E-reporting and e-invoicing in France from 1 September 2026

Who this will interest: Businesses VAT registered in France;

Key point(s): The French Government has announced the introduction of e-invoicing and e-reporting in two stages, from 1 September 2026 and 1 September 2027.

Essentia’s take: France is the latest country to introduce e-invoicing and e-reporting. This is a growing trend among EU countries.

Action points: Businesses should review their activity in France and determine from which date they need to follow the two reporting requirements.

In detail

France has announced the gradual introduction of e-invoicing and e-reporting.

E-invoicing

Under existing plans large and mid-tier companies established (or having a fixed establishment) in France will be required to issue e-invoices in France from 1 September 2026. From the same date all French companies will be obliged to have the capability of receiving e-invoices, including those that are not required yet to issue them.

Foreign companies registered for VAT in France but without an establishment in this country will not be required to issue e-invoices.

From 1 September 2027 however all companies, regardless of size will be required to follow the e-invoicing rules.

E-reporting

From 1 September 2026 large and mid-tier tax payers will be subject to e-reporting requirements in France, regardless of where they are established. In other words, foreign businesses with a VAT registration in France may also need to follow the e-reporting requirements if they are considered large or mid-tier tax payers (see below how these are defined).

From 1 September 2027 all tax payers, regardless of size will need to follow the e-reporting rules.

Sales via the OSS Scheme, or VAT exempt intra-community deliveries and exports, will be outside the scope of e-reporting.

What is a large or mid-tier tax payers?

There are specific definitions for large and mid-tier firms in France. In order for the e-invoicing and e-reporting rules to apply the minimum requirements are for a business to either:

• have more than 250 employees; or
• have a turnover for a tax year exceeding €50 million and its balance sheet exceeding €43 million.

The size of the company is assessed at the level of each legal entity as of 1 January 2025, on the basis of the last fiscal year closed prior to this date or, in the absence of such a fiscal year, on the basis of the first fiscal year closed as from this date.

The criteria must be assessed on a worldwide basis, not by looking only at French turnover or French transactions. It is the total balance sheet, total turnover and total employees attached to the foreign headquarters that count, regardless of whether this is realised in France or not.

Please reach out to us if you have any questions or require assistance with e-invoicing or e-reporting in France and/or see some further reading here