France issues guidance on eligible investment structures, rejecting SARLs
France's General Directorate of Public Finances (DGFiP) published the administrative ruling (rescrit) BOI-RES-BIC-000102 on 30 September 2026 in the Bulletin Officiel des Finances Publiques – Impôts (BOFiP). It clarifies how investments made
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France issues guidance on e-reporting of transaction, payment data
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
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France: National Assembly publishes draft Finance Bill 2027
France's National Assembly published the draft Finance Bill for 2027 on 1 October 2026, outlining the government's plan to lower the public deficit from a revised 5.4% of GDP in 2026 to 5.0% in 2027, subject to parliamentary approval. The
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France clarifies e-invoicing rules for press intermediaries
France's tax authorities issued ruling No. BOI-RES-TVA-000275 on 23 September 2026, confirming that intermediary transactions carried out by registered press-distribution intermediaries are excluded from the electronic invoicing
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France: ANIA condemns sugar levy on sweetened drinks, ultra-processed foods
The French food industry association, Association Nationale des Industries Alimentaires (ANIA) has condemned a proposal in the government's 2027 budget to extend the sugar levy on sweetened drinks to ultra-processed foods, saying the plan is "a
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France submits 2027 social security finance bill to National Assembly
The French government presented the Social Security Finance Bill for 2027 to the National Assembly on 1 October 2026 for debate. It contains no major tax provisions, except for a new levy on certain processed and packaged products containing added
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France considers 2027 Finance Bill with CIT surcharge, green tax measures
The French government presented the Finance Bill for 2027 to the National Assembly on 1 October 2026 for parliamentary consideration. The proposed 2027 budget aims to address a challenging economic backdrop characterised by a widened deficit of 5.4%
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Argentina, France: Tax treaty protocol takes effect
The amending protocol to the 1979 income and capital tax treaty between Argentina and France comes into force on 22 October 2026. Argentina and France signed the protocol on 6 December 2019 as the second amendment to the original treaty. The new
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France updates DAC6 guidance on lawyer reporting exemption
France’s tax authority has updated its guidance on the mandatory reporting of cross-border tax arrangements under the DAC6 rules, clarifying the limitation of the notification obligation for intermediaries acting as lawyers subject to professional
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France to abolish simplified VAT regime from 2027
The French Tax Authorities issued the reminder on 22 September 2026, confirming that the simplified VAT regime (RSI) would end from January 2027. Under the current regime, qualifying enterprises are exempt from periodic VAT declarations where annual
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France: Council of Ministers approves protocol amending tax treaty with India
France’s Council of Ministers approved on 16 September 2026 a protocol amending the income and capital tax treaty of 1992, as amended by the 2000 notification. The protocol was signed in February 2026 and represented the first amendment to the
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France to reduce exceptional corporate tax surcharge in 2027
France plans to lower the exceptional corporate tax surcharge paid by very large companies in 2027, Prime Minister Sébastien Lecornu said in a letter to business executives today, 16 September 2026. The measure would stop short of abolishing the
See MoreFrance extends zero VAT treatment to air transport in Guadeloupe, Martinique
France has extended its 0% value added tax (VAT) rate to air transport services carried out in Guadeloupe and Martinique, effective from 21 February 2026, according to an update (ACTU-2026-00140) published by the French tax administration on 2
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Australia, France sign memorandum of understanding on arbitration under BEPS MLI
The Australian Taxation Office (ATO) has published a Memorandum of Understanding signed with France outlining the mode of application for implementing Part VI (Arbitration) of the Multilateral Convention to Implement Tax Treaty Related Measures to
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France starts nationwide e-invoicing rollout for businesses
France's Directorate General of Public Finance began the nationwide rollout of business-to-business electronic invoicing on 1 September 2026. Large and medium-sized enterprises must now issue invoices electronically, while all businesses, regardless
See MoreFrance updates guidance on VAT rate for cooling energy
France has clarified that the supply of cooling energy distributed through networks is subject to the reduced 5.5% rate of value added tax (VAT), following an amendment introduced by the Finance Law for 2026. The clarification was published on 26
See MoreFrance updates income tax reduction guidance for SME investments
France’s tax authority has updated its guidance on income tax reductions for investments in small and medium-sized enterprises (SMEs), FCPI and FIP funds, and solidarity-based enterprises of social utility (ESUS). The update published on 27
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France: Ministry of Economy and Finance introduces mandatory e-invoicing
France has today introduced mandatory electronic invoicing and the transmission of transaction data to the tax authorities, marking the start of the country's phased e-invoicing reform. From 1 September 2026, all businesses must be able to
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