France has outlined a package of measures to simplify the rollout of mandatory e-invoicing and e-reporting from September 2026.
Simplifications:
- No line-by-line reporting required for international flows.
- Removal of transaction count reporting (B2B/B2C).
- Elimination of “nil”/blank reports for inactive periods.
- Additional data fields will not be requested.
- No e-reporting required for operations outside the EU.
Allowances:
- Simplified VAT margin reporting for B2C sales, with later adjustment.
- No penalties for entities lacking a SIREN number.
- Temporary grace period for SIREN entities not yet in the directory.
- Non-resident taxpayers: e-invoicing postponed to September 2027 (intra-EU operations).
These clarifications aim to ease the rollout while ensuring France’s digital tax reforms remain on track.
