The French government announced simplification measures and tolerances for the upcoming September 2026 e-invoicing mandate, designed to reduce administrative burden for businesses impacted by the new regulations.
Key simplification measures
Elimination of the obligation to e-report line-by-line data regarding incoming cross-border invoices
This change will impact both intra-EU purchases as well as imports of services from non-EU countries, reducing the amount of data taxpayers will be required to extract from their incoming cross-border invoices in order to properly comply with the e-reporting requirement. Details on exactly what data must be included for e-reporting cross-border purchases are not yet available.
Concerning acquisitions of goods from outside the EU, it is worth noting that these transactions were already excluded from the scope of the mandate.
B2C transaction reporting streamlined
Businesses will no longer need to provide the total number of transactions when e-reporting B2C transactions, simplifying the data submission process.
“Nil” reporting eliminated
Taxpayers will not be required to submit “nil” electronic reports when no transactions subject to e-reporting in the context of the mandate were carried out in a given tax period.
Postponement to 2027 of e-reporting obligations for non-established taxpayers
This postponement will apply both to domestic operations subject to reverse charge, where the VAT registered entity is liable for VAT, as well as Intracommunity acquisitions.
Additional clarifications are expected with the publication of the Budget Law for 2026, which will provide more detailed guidance on these simplification measures.
