France eases e-invoicing and e-reporting rules ahead of the 2026-27 deadline.
The French government has announced new simplification and easement measures for mandatory e-invoicing and e-reporting, ahead of the 2026-27 compliance deadline.
The updates aim to reduce administrative burdens and provide a smoother transition for businesses.
Key simplifications include removing reporting obligations for non-EU transactions between French-established taxable persons, eliminating detailed invoice line data for international acquisitions, reducing the number of B2C e-reporting transactions, and allowing nil submissions when no reporting is required. No additional data transmission obligations will be added, maintaining a fixed IT reporting perimeter.
Easement measures introduce simplified VAT calculation methods on B2C profit margins, grant administrative forgiveness for entities without a SIREN number, and defer compliance for non-established taxable persons until September 2027.
These adjustments follow extensive consultations, pilots, and ecosystem feedback over the past eight months and reflect France’s goal of combining simplification with practical flexibility for businesses transitioning to full digital reporting.
