New versions of harmonised e-invoice French Factur-X1.07 and German ZUGFeRD 2.3 formats Updated versions of the synchronised French Factur-X1.07 and German ZUGFeRD 2.3 e-invoicing standards have been launched on 7 May 2025. The fully aligned version of Factur-X, which is compliant with the EU EN16931
Consolidation of simplified quarterly return regime with existing monthly rules France is to withdraw the existing quarterly VAT returns simplified option, Régime du Réel Simplifié, from 1 January 2027. This is currently available to taxpayers with a turnover not exceeding: Goods: €840,000; and Services: €254,000
Reduction to services vat registration threshold postponed until 2026 France has again delayed a reduction on the services and goods VAT registration threshold. It will not only go ahead from January 2026, subject to the 2026 Finance Bill. The plan was for a 2025 imposition
Changes to rates for energy, energy renovations, and other projects The French Finance Act has amended several rates on various supplies, as follows: Electricity or Natural Gas Fuel Subscription Old VAT Rate 5.5% New VAT Rate 20% August 1, 2025 Subscription for the supply of
e-invoicing: l’Ordre des Experts-comptables ‘La Source’ free platform The Order of Chartered Accountants has announced the creation of an electronic invoicing platform (via the existing ‘La Source‘) to support small businesses and micro-entrepreneurs. This follows the French tax authorities, DGFiP, decision to withdraw its own
VAT compliance and reporting rules in France Below is summary of the major rules provided under French VAT rules (Code Général des Impôt – CGI – the French Tax Code. Livre des Procédures Fiscales (Fiscal Procedures Code)), plus adoption of EU VAT Directive provisions. Check
Tax authorities updated plans Sept 2026 mandatory e-invoicing & e-reporting On 18th December, the French tax authorities, DGFiP, issued v3.0 of the external specifications which cover directory and concentrator. Details for invoices and use cases will be provided early next year by the new AFNOR
Ahead of Sept 2026 B2B e-invoicing mandate, French DGFiP confirms to join 20 other national champions of Peppol standard France’s tax authority, Direction Générale des Finances Publiques DGFiP, has confirmed today at a FNFE presentation it will become the French national authority, responsible for supporting
Updated publication of common German ZUGFerd and French Factur-X standard In October, the respective national e-invoicing standards for Germany and France will simultaneously updated. German e-invoicing is to be mandated between 2025 and 2028. There is also a French e-invoicing mandate starting in September 2026.
