Regulation · 🇫🇷 France

E-invoicing covers domestic B2B only — B2C and cross-border go through e-reporting instead

UpcomingscopeEffective 2026-09-01

The e-invoicing mandate applies to sales between two French VAT-established businesses. Sales to consumers (B2C) and to foreign customers are NOT e-invoiced — but their transaction data must still be reported to the tax authority through the separate e-reporting obligation.

What to do

1
Map your sales: how much is domestic B2B vs B2C vs export? Each stream has different obligations
2
Foreign businesses selling INTO France: check if your French-established status pulls you into scope
Risk if ignored: Misclassifying transaction streams risks both e-invoicing and e-reporting penalties.
Sources: Vertex — France 2026 regulations
✓ Verified against sources on 2026-08-01 · updated when the regulation changes

More France rules

All businesses must be able to RECEIVE e-invoices from Sep 1, 2026 →Large & mid-size companies must ISSUE e-invoices from Sep 1, 2026 →SMEs and micro-businesses must ISSUE e-invoices from Sep 1, 2027 →You must use a private approved platform — the free public portal was abandoned →Invoices must use approved structured formats: Factur-X, UBL 2.1, or CII →Browse the full rules library →
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