France's e-invoicing reform has two distinct components. E-invoicing requires structured invoices to be exchanged between companies established in France, via a Certified Platform. E-reporting, on the other hand, involves transmitting certain transaction data — and sometimes payment data — to the tax authority for operations that fall outside the scope of e-invoicing: sales to consumers (B2C), exports, intra-community acquisitions, or reverse-charge operations as a buyer.
Key point for foreign companies: a company without a permanent establishment in France, but registered for French VAT, is not subject to the obligation to issue electronic invoices (e-invoicing). It remains fully subject to e-reporting, however, whenever it carries out taxable operations in France for which it is liable for French VAT.
Timeline: who must comply, and since when
| Deadline | Companies affected | Status |
|---|---|---|
| 1 September 2026 | Large enterprises and ETIs (sellers or service providers) | Already in force |
| 1 September 2027 | SMEs, small businesses and micro-enterprises | Upcoming |
Micro-enterprises, small businesses and SMEs may choose to start e-reporting as early as 1 September 2026, ahead of the mandatory 2027 deadline.
Are you affected?
- Foreign company without a permanent establishment in France, registered for French VAT
- Carrying out taxable operations in France: B2C sales, exports, intra-community acquisitions
- Reverse-charge operations as a buyer or recipient liable for French VAT
Penalties for non-compliance: €250 per missing or incorrect transmission, capped at €15,000 per year (Article 1788 D of the French Tax Code). A right to error is provided for a first breach, subject to prompt or voluntary correction.
How we proceed
Determining your deadline
Reviewing your company's size (headcount, turnover, balance sheet total) to determine whether the 2026 or 2027 deadline applies.
Mapping your operations
Identifying operations subject to e-reporting: B2C sales, exports, intra-community acquisitions, reverse charge.
Selecting a Certified Platform
Guidance on choosing and setting up a Certified Platform to transmit your data.
Periodic transmission and monitoring
Integrating e-reporting into your CA3 filing, at the frequency applicable to your VAT regime.
Frequently Asked Questions
Does a foreign company without a permanent establishment in France have to issue electronic invoices?
No. The e-invoicing obligation (issuing structured electronic invoices) only applies to operations between companies established in France. A foreign company without a permanent establishment, even if registered for French VAT, is not subject to it.
What is e-reporting and how does it differ from e-invoicing?
E-reporting involves transmitting transaction data (and sometimes payment data) to the tax authority for operations outside the scope of e-invoicing: B2C sales, exports, intra-community acquisitions. Unlike e-invoicing, it is not an exchange of invoices between companies, but a data transmission to the tax authority.
From when must my company comply with e-reporting?
Since 1 September 2026 for large enterprises and ETIs. From 1 September 2027 for SMEs, small businesses and micro-enterprises — though the latter may choose to start as early as 2026 if they wish.
What are the penalties for non-compliance?
Article 1788 D of the French Tax Code provides for a fine of €250 per missing or incorrect transmission, capped at €15,000 per year for the company. A right to error is provided for a first breach, subject to prompt or voluntary correction.