With no establishment and no French VAT registration, the French mandate doesn't apply to you. If you start supplying into France, revisit this — establishment status can change with a warehouse, branch, or staff on the ground.

VAT registration alone, without a fixed establishment, keeps you outside France's e-invoicing issuing obligation per the EU VAT Committee view. However, your French transactions may still fall under e-reporting, and you must be able to receive e-invoices. Confirm your establishment status carefully.

You must be able to receive e-invoices from 1 Sep 2026, and your issuing obligation begins 1 Sep 2027. Don't wait for 2027 — receiving capability is needed first.

As an established large or mid-sized business you must both receive AND issue structured e-invoices from 1 Sep 2026. Start PDP selection and ERP mapping now — see the steps below.