10 simplifications & easements following consultation – including on non-French transactions
Ahead of the 2026-27 mandate for French e-invoicing and e-reporting, and following several rounds of consultations, the French Ministry for Public Accounts has issued 10 key simplification and tolerance measures. In particular, simplified requirements on reporting non-France sales & purchases.
The past eight months of working groups, pilots, and ecosystem consultations have fed directly into these latest adjustments. The updates underscore two key principles:
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Simplification, to reduce unnecessary burdens for businesses.
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Easements, to allow a more flexible and realistic transition to full compliance.
Simplification measures
- Exclude from the scope of e-reporting non-EU transactions carried out between taxable persons established in France (and which are therefore subject to foreign VAT)
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The deletion of invoice line data in e-reporting relating to international acquisitions: very widely requested by the ecosystem.
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The elimination of the number of transactions in B2C e-reporting: which posed many operational difficulties.
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The possibility of not doing e-reporting when there is nothing to e-report (e-reporting nil submissions).
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Not to add additional data to be transmitted to the Administration: so that the perimeter remains fixed for ongoing IT developments.
Easement measures
- Simplified calculation method for VAT on profit margin (B2C e-reporting), e.g. through an average margin rate and not a profit margin calculation on a sale-by-sale basis. As a reminder, the VAT return (CA3) remains and can therefore regularise certain discrepancies compared to the VAT pre-filling.
- Exclusion from the sanctions regime of entities without SIREN or for which the SIREN is not yet present in the Directory (see details)
- Postponement to 2027 of the obligation to issue for NON-ESTABLISHED taxable persons, operations in France and international acquisitions
