France's e-invoicing reform encompasses more than just Factur-X, PDP accreditation, and the September 2026 implementation date. The operational framework as per AFNOR XP Z12-014 outlines 44 standardized B2B use cases referenced by DGFiP. These use cases detail the necessary flow of ERP billing scenarios through PDPs and other systems. Key areas include core B2B invoicing, credit notes, special com... Read more

The simplified VAT regime ends January 1, 2027, requiring businesses to adapt to regular VAT declarations and enhanced cash flow management strategies. The simplified VAT tax regime will be eliminated on January 1, 2027, according to a clause in the 2025 Finance Act. Businesses will transition to the regular genuine regime, which requires monthly or quarterly declarations, from&nbs... Read more

France will transfer VAT rules from the General Tax Code (CGI) to the new Code of Taxes on Goods and Services (CIBS) from September 1, 2026, modernizing the legal structure without changing core VAT principles. While the reform mainly reorganizes legislation for greater clarity and consistency, businesses will need to update systems and processes during a transitional period where both frameworks... Read more

France will introduce mandatory structured e-invoicing for domestic B2B transactions and e-reporting for cross-border B2B and certain B2C transactions, requiring businesses to use certified platforms and comply with DGFiP standards. The rollout begins on September 1, 2026 for large and mid-sized companies and extends to SMEs in 2027, with businesses needing to upgrade systems, ensure data quality,... Read more

Germany and France will release ZUGFeRD version 2.5 on May 20, 2026, introducing support for gross invoices and aligning the format with the latest EN 16931 standards. Germany and France have announced a new version of the ZUGFeRD e-invoicing format (version 2.5), which will be released on May 20, 2026. The update is developed jointly by Forum for Electronic Invoicing Germany and FNFE-MPE (a Fren... Read more

This document outlines France's vending machine regulatory framework, compliance requirements for software, manufacturer and operator responsibilities, and the transaction processing flow in compliant systems. Read more

France is entering a decisive phase of fiscal transformation. What was once a compliance framework centered on secure POS systems and post-factum audits is now evolving into a continuous, data-driven fiscal ecosystem. The upcoming digital VAT reform, built around mandatory e-invoicing and e-reporting, signals not just a regulatory update, but a fundamental redesign of how transaction data is controlled, transmitted, and audited. Read more

On March 26, 2026, Fiscal Solutions organized a free webinar on the topic „France’s Digital Tax Revolution“. It was held by Vukašin Santo, Legal Consultant at Fiscal Solutions. Read more

France is entering a new phase of fiscal digitalization with the upcoming e-invoicing and e-reporting obligations starting in September 2026, fundamentally changing how transaction data is shared with the tax administration. In this webinar, we will explore the current French fiscalization framework, the upcoming digital VAT reform, the operational impact on retailers, and the implications of pos... Read more

France is entering a new phase of fiscal digitalization with the upcoming e-invoicing and e-reporting obligations starting in September 2026, fundamentally changing how transaction data is shared with the tax administration. In this webinar, we will explore the current French fiscalization framework, the upcoming digital VAT reform, the operational impact on retailers, and the implications of pos... Read more

France is entering a new phase of fiscal digitalization with the upcoming e-invoicing and e-reporting obligations starting in September 2026, fundamentally changing how transaction data is shared with the tax administration. In this webinar, we will explore the current French fiscalization framework, the upcoming digital VAT reform, the operational impact on retailers, and the implications of pos... Read more

France has clarified the practical application of its mandatory VAT transaction e-reporting system, confirming that B2C sales will be reported through daily aggregated VAT data while certain cross-border B2B transactions will require invoice-level reporting. Read more

France has issued updated guidance on its upcoming mandatory transaction e-reporting system, clarifying that businesses must electronically transmit VAT data for B2C transactions (aggregated daily totals) and international B2B transactions subject to French VAT. Reporting frequency will depend on the company’s VAT regime, and while B2C reporting excludes customer details and transaction-level data... Read more

This document provides a structured and formal overview of the mandatory e-Invoicing and e Reporting framework in France. The reform represents a major transformation of the VAT reporting ecosystem and introduces structured electronic invoicing and digital transaction reporting for VAT control purposes. Read more

France has announced a major reform introducing mandatory electronic invoicing and e-reporting, requiring structured digital invoices and automated reporting to tax authorities. From September 1, 2026, all businesses must be able to receive e-invoices (with large and medium companies also required to send them), while by September 1, 2027 the obligation will extend to all companies, supported by a... Read more