Tax authorities updated plans Sept 2026 mandatory e-invoicing & e-reporting On 18th December, the French tax authorities, DGFiP, issued v3.0 of the external specifications which cover directory and concentrator. Details for invoices and use cases will be provided early next year by the new AFNOR
Ahead of Sept 2026 B2B e-invoicing mandate, French DGFiP confirms to join 20 other national champions of Peppol standard France’s tax authority, Direction Générale des Finances Publiques DGFiP, has confirmed today at a FNFE presentation it will become the French national authority, responsible for supporting
Updated publication of common German ZUGFerd and French Factur-X standard In October, the respective national e-invoicing standards for Germany and France will simultaneously updated. German e-invoicing is to be mandated between 2025 and 2028. There is also a French e-invoicing mandate starting in September 2026.
Finance Committee considers hiking Digital Services Tax from 3% to 5% France’s Finance Committee of the National Assembly is reviewing an amendment (I-735) to the 2025 budget to raise the 3% Digital Services Tax (DST) to up to 5% to raise €500m. A separate proposal
France’s DGFiP estimate of missing VAT revenues at €6bn to €10bn per annum The Direction générale des Finances publiques tax authorities has published an in-depth study on the loss of Value Added Tax (VAT) receipts resulting from errors or omissions in reporting – including evasion.
Public consultation on 2024-introduced import VAT mechanism In January 2024 new France import VAT deferment rules were introduced. This enabled regular importers to boost their cash flows by avoiding import VAT payment at the point of goods clearance into France. A new public consultation has
Annual sales threshold for mandatory VAT registration revised France is updating the compulsory VAT registration threshold. This is a process undertaken every three years. The thresholds are as follows: 2025: Goods €85,000 Services: €37,500 2024: Goods €91.800 Services: €36,800 2023: Goods €85,800 Services: €34,400 There
Tax office issues VAT guidance on Non-fungible tokens The French tax authorities have published guidance on the VAT obligations for Non-Fungible Tokens (NFT’s). It reflects the common practise of treating it as an electronic service. This includes supply of intangible goods, such as the creation
Potential additional VAT disclosure proposals ahead of July 2026 e-invoicing Since the French B2B e-invoicing mandate has been delayed until at least September 2026, there has been discussion around additional disclosure requirements for VAT invoices. This would help support the continuing battle to identify VAT
