Monaco E-invoicing

Unlike its geographical neighbour, France, the sovereign city-state of Monaco has not introduced any regulation for the mandatory use of electronic invoices.

The Principality currently follows a voluntary post-audit model, where e-invoices are allowed but not required.

Having chosen to adopt the principles of Council Directive 2010/45/EU through Ordinance 4.199 of February 20, 2013, which governs electronic invoicing between taxable persons, various methods are allowed for ensuring invoice authenticity and integrity.

Considering its status as a nation with less stringent tax rules than most, many anticipate that the country will continue not to require the use of e-invoices for its taxpayers. It’s not impossible, however.

Monaco e-invoicing requirements are relaxed—not requiring the transmission or secure signing of such electronic documents, for example—but there is a rule for voluntary e-invoices to be securely archived for 10 years.

This page provides all the necessary information for e-invoicing in Monaco.

1. VAT territory status 2. B2B e-invoicing in Monaco 3. B2G e-invoicing in Monaco 4. The use of Peppol in Monaco 5. Timeline of e-invoicing adoption in Monaco 6. Setting up e-invoicing in Monaco with Sovos 7. FAQ 8. Additional resources

VAT territory status

Although Monaco is a sovereign state, it is considered part of the French VAT territory for customs and VAT purposes. As a result, VAT is applied on the same basis and at the same rates as in France, and transactions between entities in both countries are treated as domestic operations for VAT purposes.

However, when it comes to e-invoicing, Monaco is treated as a foreign country. This means that French taxpayers buying from or selling to Monegasque entities must e-report those transactions under France’s upcoming e-invoicing and e-reporting framework, but the e-invoicing requirement itself will not apply to Monaco-based businesses.

It is therefore essential to distinguish Monegasque entities that hold a French SIREN number – the registration number for businesses in France. These entities are considered to be established in France for VAT purposes and will fall within the scope of the French e-invoicing mandate, which begins its phased rollout in September 2026.

B2B e-invoicing in Monaco

B2B e-invoicing in Monaco is voluntary, meaning sellers can issue electronic invoices with the buyer’s approval. Monaco’s Department of Tax Services has yet to announce a concrete implementation schedule for an e-invoicing mandate.

That said, from 1 September 2026, Monegasque entities registered in the companies register, SIREN, that are also registered for VAT in France, will need to comply with the French e-invoicing mandate.

As Monaco is not an EU Member State, it will not be required to follow the upcoming VAT in the Digital Age mandate, which will enforce e-invoicing from 2030 onwards.

B2G e-invoicing in Monaco

B2G e-invoicing is not mandatory in Monaco. If sellers wish to issue e-invoices, they can do so if the buyer has given prior approval.

It is worth noting that France, Monaco’s neighbour, has an e-invoicing mandate in place as of 1 September 2026, which will require Monegasque businesses subject to French VAT to send and receive invoices electronically.

The use of Peppol in Monaco

While e-invoicing is currently voluntary in Monaco, it does leverage the Peppol network in the exchange of e-documents on a voluntary basis.

The country is not an official member of Peppol—a pan-European e-invoicing framework and network for cross-border trade—but it utilises the framework to enable businesses to easily exchange electronic documents like e-invoices with public authorities.

Learn more about Peppol e-invoicing.

Timeline of e-invoicing adoption in Monaco

Find out the key moments in Monaco’s e-invoicing journey so far.

1 September 2026: Taxpaying entities in Monaco that are subject to VAT in France will need to comply with the e-invoicing requirements under the French mandate

Setting up e-invoicing in Monaco with Sovos

Businesses operating in multiple countries, like Monaco, need to be aware of varying e-invoicing requirements. This can be time-consuming, but using a single vendor for your tax and e-invoicing compliance can free you up to concentrate on what matters: growing your business.

Let’s chat.