France is introducing mandatory e-invoicing and e-reporting requirements from 1 September 2026. The rules mainly affect businesses established in France, while many foreign businesses holding only a French VAT registration have later obligations.
Does this affect my business?
- French-established businesses must be able to receive e-invoices from 1 September 2026.
- Businesses with a French VAT number but no establishment in France are generally outside the domestic e-invoicing mandate, although certain e-reporting requirements are expected from 1 September 2027.
Where can I find more information?
For a detailed explanation of the rules, who is affected, and what actions may be required, see AVASK's guide:
👉 E-Invoicing in France: The 2026 Mandate Explained