French court confirms VAT reverse charge on non-resident provided services In a decision dated 4 June 2025, the Paris Administrative Court of Appeal reaffirmed the importance of France’s reverse charge VAT mechanism when it comes to services supplied by foreign businesses to taxable persons established
Ahead of Sept 2026 B2B e-invoicing mandate, French DGFiP confirmed as joining 20 other national champions of Peppol standard France’s tax authority, Direction Générale des Finances Publiques DGFiP, has confirmed 8 July 2025 that it has become the French national authority, responsible for supporting and
France Opens Public Consultation on Ending Reduced VAT for Electricity and Gas Subscriptions On 5 June 2025, the Directorate-General for Public Finance launched a public consultation on proposed VAT reforms affecting electricity and gas subscriptions. The changes include abolishing the reduced VAT rate currently applied to
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
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
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
France’s DGFiP estimate of missing VAT revenues at €6bn to €10bn per annum The Direction générale des Finances publiques tax authorities has published an in-depth study on the loss of Value Added Tax (VAT) receipts resulting from errors or omissions in reporting – including evasion.
