The French Government has announced a series of simplification and easement measures for the rollout of mandatory e-invoicing and e-reporting, according to a letter sent to the President of the AFNOR E-Invoicing Commission.
Key changes include the removal of the requirement to provide line-by-line details of international acquisitions, the abolition of B2C transaction counts in e-reporting, and the elimination of mandatory “blank e-reporting” when no VAT-taxable transactions occur. Non-EU transactions between taxable persons established in France will be excluded from reporting, and no new data will be required beyond what has already been planned.
The government will also allow a simplified calculation method for B2C transactions under the VAT margin regime. Administrative tolerance will apply to entities without a SIREN number or not yet listed in the Directory of Invoice Recipients.
For non-established businesses liable for VAT in France or making intra-community acquisitions, obligations will be deferred until September 2027.
The measures will be included in the draft finance law for 2026, a recast of the October 2022 decree and order, or implemented through administrative means. They follow eight months of working groups, pilots, and consultations.
