France Introduces Simplifications and Tolerances in the Upcoming E-Reporting Reform

The French government is preparing to introduce new simplifications and tolerances as part of the ongoing reform of e-reporting obligations. These measures are expected to be formalized through official guidelines, a forthcoming decree or order replacing those of October 2022, or amendments introduced in the 2026 Finance Act. The objective is to ease the administrative burden on businesses while maintaining the integrity of fiscal information.

Simplifications for Businesses

Line-by-Line Data for International Acquisitions No Longer Mandatory

One of the most significant measures is the removal of the obligation to provide line-by-line details in e-reporting for incoming international flows, which was originally scheduled to become mandatory in September 2027. This change aligns the French system with common international business practices, where invoices are often not detailed or standardized. By eliminating this requirement, the reform reduces compliance costs without weakening fiscal oversight.

Suppression of Transaction Counts in B2C e-Reporting

Companies will no longer be required to transmit the number of transactions in B2C e-reporting. This data was deemed difficult to consolidate in certain accounting systems and of little use to tax authorities.

Elimination of Blank e-Reporting

Businesses that have not carried out taxable transactions subject to VAT will no longer be required to submit a “blank e-reporting” to the administration (i.e., without data). This is intended to avoid unnecessary filings and reduce administrative costs.

Abandonment of Additional Data Requirements

The government has decided not to require certain additional data blocks that were initially planned for transmission. This measure preserves IT development schedules for both companies and certified platforms.

Exclusion of e-Reporting Obligation for Non-EU Operations

Transactions conducted outside the European Union between taxable persons established in France will be excluded from e-reporting obligations, as they fall under foreign VAT rules. This clarification, included in the initial draft of the 2026 Finance Act, simplifies compliance for companies engaged in international trade.

New Tolerances

Simplified VAT on Margin Calculation (B2C)

For transactions carried out between a taxable person and an individual falling under the VAT margin regime, a simplified calculation method will be allowed within the e-reporting framework. Any adjustments can later be made through VAT declarations.

Sanction Exemptions for Certain Entities

Entities without a SIREN number, which cannot be integrated into the invoice recipient directory, will not be subject to sanctions. Similarly, a tolerance applies to entities with a SIREN number not yet integrated due to administrative validation delays or technical issues.

Postponements of e-Reporting Obligation for Non-Established Taxable Persons

The e-reporting obligation has been postponed to September 2027 for:

• Companies not established in France but liable for VAT on operations carried out in the French territory (reverse charge mechanism)
• Companies not established in France making intra-Community acquisitions

There’s more you should know about e-invoicing in France – learn more about the new and upcoming regulations.