France is no longer a testing ground for the introduction of mandatory electronic invoicing and reporting processes in the B2B sector – it is now a pioneer. The nationwide e-invoicing and eReporting requirement, which will come into effect on September 1, 2026, is fast approaching. But instead of blindly pushing ahead at full speed, French lawmakers are showing a sense of proportion: with 10 officially announced simplifications and exceptions, the transition for companies will be eased – without losing sight of the goal of a modern, digital sales tax system.

2026 is coming – but not with a sledgehammer

France is pursuing a clear plan with its reform: the digital transformation of tax-related business processes – in a mandatory, structured, and centralized manner. At the heart of this is the “Portail Public de Facturation” (PPF), which functions as a government invoicing portal. Invoices are submitted, checked, and forwarded via approved platforms (PAs). This triad of validation, reporting, and archiving forms the basis for the upcoming control system – comparable to the EU's plans under the ViDA initiative.

But now the French Ministry of Finance has made it clear: the rules will remain in place, but they will be made more practical in many areas.

What's behind the 10 new simplifications

In order to reduce the administrative burden on companies, France has presented a package of measures that addresses both reporting structures and special cases. The following overview shows which changes are to apply from 2026 (or in some cases until 2027):

Simplifications at a glance

1. Elimination of line reporting for international incoming invoices

1. No more detailed itemization in e-reporting for cross-border invoices.

1. Transaction counting is abolished

1. B2C transactions no longer need to be counted and reported.

1. “Empty reports” are completely eliminated

1. In VAT-free periods, separate zero reports are no longer necessary.

1. Additional data fields deleted

1. Companies no longer have to report beyond the fields required by law.

1. Elimination of reporting requirements for third-country transactions

1. The e-reporting obligation no longer applies to services outside the EU.

1. Simplified margin taxation for B2C transactions

1. Tax on margins can initially be reported in a simplified manner and corrected later in the regular manner.

1. No penalties for companies without a SIREN number

1. Companies without a French tax number will not be automatically penalized if they are not listed in the recipient register.

1. Grace period for SIREN companies with missing directory entries

1. Those who are registered but do not yet appear in the “Annuaire” will be granted a grace period.

1. Deferral until 09/2027 for non-established companies with domestic sales

1. Companies without a registered office in France but with taxable transactions there have more time.

1. Intra-Community sales by non-resident taxable companies also receive a deferral

1. The same applies to EU transactions by such companies – to promote practical solutions.

What does this mean for internationally active companies?

The direction is clear: France is focusing on a centralized, controlled, yet practical system – and is thus a pioneer for many countries in Europe. Companies with connections to France should neither underestimate nor fear the new rules of the game – especially if they rely on reliable technology partners.

TRAFFIQX® guides you safely through the new e-invoicing environment.

With the TRAFFIQX® network, companies of all sizes have the opportunity to integrate legally compliant e-invoicing processes across countries – from simple ERP connection via API to structured processing via certified partners.

Your advantages with TRAFFIQX®:

• Support for all relevant formats: XRechnung, ZUGFeRD, Factur-X, FatturaPA, and many more
• Direct connection to PEPPOL and national platforms
• Easy integration with the TRAFFIQX® Invoice API
• Interoperability and compliance with EN 16931 and ViDA specifications
• A partner network with DATEV, Bundesdruckerei, Ricoh, SGH, Quadient, b4value.net, and others