France has introduced detailed rules for preparing and filing CbC reports, requiring the use of the EU's standard reporting template and electronic format while allowing temporary filing flexibility for certain financial years.
France has published the Order of 3 July 2026 in the Official Gazette on 9 July 2026, establishing the rules for preparing and filing the profit tax information declaration (Public Country-by-Country Report) required under the French Commercial Code.
Under the Order, Public Country-by-Country (CbC) reports must be prepared in accordance with Annex I and Article 4 of Commission Implementing Regulation (EU) 2024/2952 of 29 November 2024, which introduced a common template and electronic reporting formats for Public CbC reporting across the EU.
The legislation specifies that the electronic reporting format and related filing rules must follow the requirements set out in Article 4.
The Order also provides a temporary derogation for financial years beginning between 1 January 2025, and 31 December 2026. During this period, companies may submit their reports using a “free electronic format” (format électronique libre) instead of the standard electronic reporting format.
The reporting requirements apply to all financial years beginning on or after 1 January 2025.
The Order further states that the same reporting standards, templates and references also apply to Wallis and Futuna, extending the territorial application of the rules beyond mainland France.
Earlier, France updated the list of participating jurisdictions for the automatic exchange of information (AEOI) on country-by-country (CbC) reports through an order published in the Official Gazette on 26 April 2026.
