General information
On 10 July 2026, the French tax authorities published a new Practical Guide to getting started with Electronic Invoicing, offering businesses clear operational instructions ahead of the country’s major digital VAT reform.
From 1 September 2026, France will begin the first phase of its mandatory B2B e‑invoicing and B2C e‑reporting regime.
The guide sets out six important objectives:
- Continuity of payments while receiving invoices.
- Issuing e‑invoices without disrupting operations.
- Preparing efficiently without unnecessary burdens.
- Submitting e‑reporting and correcting delays.
- Managing technical issues during start‑
- Demonstrating compliance while keeping dialogue with tax authorities.
The Tax administration underlines business continuity over strict enforcement in the early months. If technical problems occur, invoices by email, PDF, or paper may still be processed — but this is not an exemption from the reform. Companies must document incidents and correct them quickly.
Importantly, no automatic penalties will apply where difficulties are genuine, documented, and followed by corrective action. But this depends on certain situations, and businesses are advised to be prepared on time.
France has confirmed softened penalty enforcement until January 2027, provided businesses show good‑faith efforts to comply. The tax authorities distinguish between businesses acting in good faith and those deliberately avoiding compliance
The guide advises businesses to:
- Prevent duplicates in invoices, payments, and VAT reporting.
- Designate a single reference invoice and mark copies clearly.
- Maintain evidence of their implementation project, including platform choice, incident logs, and corrective actions.
Although legislation allows a postponement until 1 December 2026, the guide signals France’s commitment to the 1 September 2026 launch date. Currently, no postponements.
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