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

France’s Finance Law for 2026 (Article 125), published in the Journal Officiel on 19 February 2026, amends Article 286 of the French General Tax Code to reintroduce self-certification as a valid method for proving POS software compliance, alongside certification by accredited bodies such as Infocert or LNE. Read more

The purpose of this document is to explain rules regarding the tax audit regime in France, what the central point of a tax audit is, what the procedure is, and also what will change with new E-invoicing and E-reporting obligations. Read more

A new law adopted on 2 February amends the French Code général des impôts, introducing changes to Article 125 that allow compliance of accounting and cash register software to be demonstrated through an individual publisher’s attestation, issued in accordance with a model defined by the tax administration. Read more

The Court of Justice of the European Union ruled that the French electricity transmission charge (TBV) does not constitute an “other indirect tax” under Directive 2008/118/EC because it is not directly linked to the quantity of electricity consumed. The judgment clarifies that tariff-based levies, even if passed on to consumers, fall outside EU excise duty rules when they are calculated independe... Read more

France’s planned September 1, 2026 mandatory e-invoicing rollout is now uncertain after the 2026 Finance Bill failed to pass in December 2025, meaning none of the approved e-invoicing provisions are legally in force in France. Although Article 28 was approved by the National Assembly and the Senate, a temporary budget is extending 2025 rules into 2026, with a political compromise expected by mid-F... Read more

France’s e-invoicing reform relies on state-approved intermediary platforms, with the General Directorate of Public Finances (DGFiP) publishing an official list and logo on impots.gouv.fr to help businesses—especially SMEs and the self-employed—identify compliant, authorized providers. As part of its electronic invoicing reform, the French government has adopted a model based on specialized, state... Read more