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

S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Please make sure to install all available patches sequentially (without skipping). This package contains instruction, release notes, changelog and software packages required for deployment of this software component. Read more