France's tax authorities have published administrative guidance on the electronic reporting of transactions and payment data, covering scope, excluded transactions, reportable data and reporting methods.
France’s tax authorities released the administrative guidance on 30 September 2026, following the entry into force of the mandatory e-invoicing and e-reporting obligations on 1 September 2026.
The obligations apply to large and medium-sized enterprises and VAT groups.
The guidance sets out the scope of application, including resident and non-resident suppliers, subject to certain conditions. It also covers excluded transactions, the data to be reported and the reporting methods.
The guidance is published in two parts.
The text on the e-reporting of transaction data appears under No. BOI-TVA-DECLA-20-30-50, while the text on payment data appears under No.BOI-TVA-DECLA-20-30-60. Both are available on the French tax authorities’ BOFiP online database.
The publication comes about a month after the obligations took effect. It gives businesses within scope written administrative guidance on how the e-reporting requirements are to be applied in practice.
In scope, the texts address both resident and non-resident suppliers and specify the conditions under which each is covered. By identifying the excluded transactions, they also make clear which transactions fall outside the reporting requirements.
Businesses within the scope of the e-invoicing and e-reporting obligations, including non-resident suppliers, may wish to review both texts to confirm how the requirements apply to them.
