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The reform of electronic invoicing (e-invoicing) and data transmission (e-reporting), applicable from 1 September 2026, aims to modernize VAT in France and strengthen the fight against fraud.<\/p>\n
Article 123 of the Finance Act for 2026 introduces only limited changes to the legal framework (mainly adjustments and clarifications) but significantly tightens the applicable penalties.<\/p>\n
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[\/et_pb_text][et_pb_text _builder_version=”4.27.4″ _module_preset=”default” text_text_color=”#000000″ link_text_color=”#000000″ ul_text_color=”#000000″ ol_text_color=”#000000″ quote_text_color=”#000000″ header_2_font=”Roboto|500|||||||” header_2_text_color=”#232323″ header_2_font_size=”40px” header_3_text_color=”#005292″ header_4_text_color=”#005292″ header_5_text_color=”#005292″ header_6_text_color=”#005292″ min_height=”983.2px” custom_margin=”5px||0px|-4px|false|false” custom_padding=”0px||0px|8px|false|false” global_colors_info=”{}” theme_builder_area=”post_content”]<\/p>\n
I. Strengthened penalties<\/strong><\/span><\/p>\n 1.1 For taxable persons<\/u><\/strong><\/span><\/p>\n Fine of \u20ac50 <\/strong><\/span>per invoice (previously \u20ac15), capped at \u20ac15,000 per year.<\/strong><\/span><\/p>\n Following formal notice, a fine of \u20ac500 <\/strong><\/span>is applied, <\/strong>then \u20ac1,000 <\/strong><\/span>followed by an additional \u20ac1,000 every 3 months <\/span><\/strong>if the situation is not remedied.<\/p>\n If no platform is designated within three months of the first formal notice, a fine of \u20ac500<\/strong><\/span> applies. \u00a01.2 For dematerialisation platforms<\/strong><\/span><\/p>\n These changes reflect a clear intention by the tax authorities to enforce strict compliance with the reform timeline<\/p>\n <\/p>\n II. Clarifications on e-invoicing<\/strong><\/span><\/p>\n E-invoicing applies to transactions carried out between VAT taxable persons established in France, within the scope of domestic B2B transactions.<\/p>\n Article 123 of the Finance Act for 2026 explicitly excludes two categories of transactions:<\/p>\n In practice, these transactions were already outside the scope of the e-invoicing obligation, which is limited to domestic transactions between taxable persons established in France. The legislator\u2019s intervention mainly aims to formally secure this interpretation in the French General Tax Code.<\/p>\n However, in the context of the future rollout of e-invoicing at the EU level, the exclusion of intra-Community supplies is temporary, as they are expected to be included in the system from 1 July 2030.<\/p>\n <\/a><\/a><\/a><\/a><\/p>\n <\/span><\/strong><\/span><\/p>\n III. E-reporting : Key developments\u00a0<\/strong><\/span><\/p>\n Unlike the electronic invoicing system, e-reporting is the subject of substantial changes both in scope and practical implementation.<\/p>\n 3.1 A clearer and more structured framework<\/span><\/p>\n The system is now organized into four categories of transactions:<\/p>\n The law also explicitly distinguishes between:<\/p>\n While this distinction already existed in practice, it is now formally embedded in the French General Tax Code (Article 290), thereby enhancing legal certainty.<\/p>\n 3.2 A shift in the VAT analysis criterion<\/strong><\/span><\/p>\n The analysis criterion is evolving. Previously based primarily on the location of the parties, it is now based on VAT territoriality.<\/p>\n As a result, any transaction whose place of taxation is in France<\/strong><\/span> may fall within the scope of e-reporting, even if the supplier or customer is established abroad<\/p>\n 3.3 Extension of the scope<\/strong><\/span><\/p>\n a) <\/strong>B2B transactions with foreign customers<\/strong><\/p>\n Services taxable in France (Articles 259 and 259 A of the French Tax Code) supplied to customers not established in France are now explicitly included.<\/p>\n Example:<\/strong><\/span><\/p>\n A French company invoices a Spanish company for services relating to real estate located in France.<\/em><\/p>\n \u2192 VAT is due in France<\/em><\/p>\n \u2192 The transaction must be reported through e-reporting<\/em><\/p>\n b) <\/strong>Expanded B2C operations<\/strong><\/p>\n The regime now more comprehensively covers services taxable in France under all territoriality rules (Articles 259, 259 A, 259 C and 259 D of the French Tax Code).<\/p>\n Example:<\/strong><\/span><\/p>\n A training course delivered in France and invoiced to a foreign individual.<\/em><\/p>\n \u2192 French VAT applies<\/em><\/p>\n \u2192 The transaction must be reported through e-reporting<\/em><\/p>\n Certain intra-community acquisitions located in France, but exempt under Article 258 D of the French Tax Code, now explicitly fall within the scope of e-reporting.<\/p>\n Example:<\/strong><\/p>\n A French entity benefiting from a derogatory regime (PBRD) acquires goods from a EU supplier without VAT in France.<\/em><\/p>\n \u2192 No VAT due.<\/em><\/p>\n \u2192 E-reporting obligation applies. <\/em><\/p>\n The law clarifies that the obligation to report payment data applies to all transactions where VAT becomes chargeable upon collection.<\/p>\n In addition to the supply of services, which are already covered, this approach leads to the inclusion of all situations in which VAT is chargeable on collection.<\/p>\n In addition to services already covered, this includes:<\/p>\n <\/p>\n e) Taxable persons not established in France<\/strong><\/p>\n Currently, non-established taxable persons must report transactions carried out in France for which they are liable for VAT (unless they opt for the One-Stop Shop).<\/p>\n From 1 September 2027, they will also be required to report transactions for which they are liable for VAT as customers under the reverse charge mechanism.<\/p>\n Example:<\/strong><\/span><\/p>\n A German company, not established but VAT-registered in France, carries out an intra-community acquisition of goods delivered in France. <\/em><\/p>\n \u2192 VAT due in France under reverse charge mechanism.<\/em><\/p>\n \u2192 The transaction must be reported via e-reporting.<\/em><\/p>\n \u00a0<\/em><\/p>\n [\/et_pb_text][et_pb_text _builder_version=”4.27.4″ _module_preset=”default” text_text_color=”#000000″ link_text_color=”#000000″ ul_text_color=”#000000″ ol_text_color=”#000000″ quote_text_color=”#000000″ header_2_font=”Roboto|500|||||||” header_2_text_color=”#232323″ header_2_font_size=”40px” header_3_text_color=”#005292″ header_4_text_color=”#005292″ header_5_text_color=”#005292″ header_6_text_color=”#005292″ custom_margin=”5px||0px|-4px|false|false” custom_padding=”0px||0px|8px|false|false” global_colors_info=”{}” theme_builder_area=”post_content”]<\/p>\n IV. APPENDIX – Transactions within the score of e-reporting<\/strong><\/span><\/p>\n <\/strong><\/span><\/p>\n The following categories summarize the main transactions falling within the scope of the e-reporting obligation, based on VAT territoriality rules (cf \u00a73.3).<\/p>\n 1. Transactions carried out for the benefit of a taxable person (B2B)<\/span><\/p>\n 2. Transactions carried out for the benefit of a non-taxable person (B2C)<\/span><\/p>\n 3. Acquisitions made by a taxable person<\/span><\/p>\n 4. Other transactions<\/span><\/p>\n <\/strong><\/span><\/p>\n <\/p>\n \u00a0<\/strong><\/span><\/strong><\/span><\/p>\n [\/et_pb_text][et_pb_button button_url=”https:\/\/www.groupe-aplitec.com\/wp-content\/uploads\/2026\/04\/Information-note-Finance-act-2026_Electronic-invoicing-1.pdf” url_new_window=”on” button_text=”T\u00e9l\u00e9charger la note” button_alignment=”center” _builder_version=”4.27.6″ _module_preset=”default” hover_enabled=”0″ global_colors_info=”{}” theme_builder_area=”post_content” sticky_enabled=”0″][\/et_pb_button][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":" Preamble The reform of electronic invoicing (e-invoicing) and data transmission (e-reporting), applicable from 1 September 2026, aims to modernize VAT in France and strengthen the fight against fraud. Article 123 of the Finance Act for 2026 introduces only limited changes to the legal framework (mainly adjustments and clarifications) but significantly tightens the applicable penalties. […]<\/p>\n","protected":false},"author":7,"featured_media":9627,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[63],"tags":[],"class_list":["post-11032","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-e-invoicing"],"yoast_head":"\n\n
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If the situation remains unresolved three months after a second formal notice, a further fine of \u20ac1,000<\/strong> <\/span>is imposed, followed by an additional \u20ac1,000 <\/strong><\/span>every three months until compliance.<\/p>\n\n
Fine of \u20ac50 <\/strong><\/span>per breach, capped at \u20ac45,000 <\/strong><\/span>per year.<\/li>\n
Fine of \u20ac750<\/strong><\/span> per breach, capped at \u20ac100,000 <\/strong><\/span>per year.<\/li>\n\n
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