E-invoicing: domestic B2B between two French VAT-registered entities. E-reporting: B2C sales and cross-border transactions, plus payment data for services (cash-accounting VAT). All VAT-registered enterprises are covered including micro-entrepreneurs and franchise-en-base businesses. Non-established taxpayers liable for French VAT have e-reporting only, from Sept 2027.
The receive-before-issue split is the thing practitioners get burned by: from 1 Sept 2026 EVERY French VAT-registered business — including the smallest micro-entrepreneur that has no issuing obligation until 2027 — must already be enrolled with an accredited platform. The loi de finances 2026 also introduced hard penalties: €50 per invoice not issued in the correct format, €500 per missing e-reporting transmission, and €500 then €1,000 per quarter for having no designated reception platform. France deferred this reform twice before (2024 → 2026), so treat any 'it will slip again' assumption as unsupported: as of July 2026 the government has publicly confirmed no report.
4 of 7 are primary sources. Mandate dates move — treat this page as a starting point and confirm against the primary source before committing a plan.
A page is a starting point. A scoped analysis gives you the specification, the mapping and the effort — in weeks, not quarters.
