France’s 2026 E-Invoicing and E-Reporting Rules Explained

The French Director General of Public Finance (DGPF) published the overview of the national e-invoicing and e-reporting project. The overview includes a historical recap of the introduction of mandatory e-invoicing and e-reporting, the currently applicable rules and regulations, a review of the project's main goals, and an implementation timeline. Since some e-invoicing and e-reporting obligations will take effect on September 1, 2026, taxable persons should begin preparing for the transition to the new systems.

Key E-invoicing and E-reporting Requirements

E-invoicing in France began in 2012, when state service agencies began accepting e-invoices from suppliers. In 2014, this was extended to all public entities, followed by the progressive introduction of mandatory e-invoicing for all companies for B2G transactions between 2017 and 2020. Since January 1, 2020, e-invoicing has become mandatory for all B2G transactions. 

As noted by the DGPF, mandatory e-invoicing and e-reporting requirements will be implemented on the same timeline, starting September 1, 2026, when all taxable persons will have to receive e-invoices and e-reports, while only large taxable persons will have to begin issuing them. 

The main difference between e-invoices and e-reports is the cases in which they must be issued and received. For B2B transactions between two domestic taxable persons, e-invoices are required. In contrast, for B2B transactions, where one of the taxable persons is not established in France, and for B2C transactions, e-reports must be issued and received.

The DGPF stated that more than 4 million companies will be affected by the e-invoicing and e-reporting requirements, with between 2 and 3 billion invoices issued annually. In addition to simplifying VAT obligations and strengthening companies' competitiveness, it is expected that companies will save between EUR 7 and 10 per invoice, totaling up to EUR 4.5 billion in financial benefits. 

Conclusion

The DGPF overview summarizes the key requirements for mandatory e-invoicing and e-reporting, including the required data and their key features. Notably, the DGPF underlined that, in addition to the currently defined core set of 24 data for e-invoicing, they plan to add eight target data in subsequent deployment waves. Therefore, taxable persons should prepare for the upcoming requirements and also monitor for any further developments. 

Source: Director General of Public Finance, VATabout