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France e-invoicing and e-reporting update

Small enterprises guidance for joining e-invoicing and e-reporting before Jan 2026

The French General Directorate of Public Finance has confirmed the status of small enterprises wishing to join on a voluntary basis the implementation of French e-invoicing from July 2024.  They will be mandated to join e-invoicing (B2B) and e-reporting (B2C and cross-border sales) requirements from 1 January 2026. Small enterprises are classified based on the following criteria:

  1. less than 250 employees; and
  2. not exceeding either of following: €50 million turnover; or €43 million balance sheet)

Requirements for voluntary e-invoicing before mandatory 2026 deadline

Small enterprises will be mandated to join the B2B electronic invoicing program from 2026. However, they will be encouraged to join the regime on a voluntary basis from the July 2024 launch date.  The same is the case for the new e-reporting requirement, although it wouldn’t be necessary to join e-reporting at the same time – they may join just the e-invoicing.

The tax authorities also confirmed that if the small enterprise does voluntarily register before 2026, they do not have to issue all invoices through the e-invoicing system. They may continue to issue paper invoices in some cases.

Lastly, it is confirmed that irrespective of whether the small company is mandates yet, its customers are still obliged to accept e-invoices from 1 July 2024. Learn more about French VAT in our country guide.

French e-invoicing and e-reporting plans

France is introduce real-time VAT B2B electronic invoices and B2C e-reporting in a 3-year phased rollout starting with larger taxpayers from 1 July 2024 to January 2026. This is an 18-month delay on the original plan to launch 1 January 2023 based on the B2G Chorus Pro platform.

This will cover B2B, with separate e-reporting for B2C and cross-border sales.

EU harmonisation consultation

EU VAT in the Digital Age reforms include a channel for harmonised Digital Reporting Requirements (DRR) and  Continuous Transaction Controls (CTC)

by EU states. This grew from the 2020 EU Tax Action Plan  proposals for a fairer and more efficient EU tax regime.

Europe e-invoicing and live reporting

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