New legislation, administrative guidance and court decisions, and what they mean in practice for a company established in France.
E-invoicing
E-invoicing in France: what the start-up tolerance covers
The French e-invoicing reform has applied since 1 September 2026. The tax authorities have said they will deal proportionately with companies acting in good faith that run into a technical obstacle. The tolerance is real, but it is narrow: it covers incidents, not the timetable. The timetable has not moved Tolerance is neither a postponement […]
2 min read
E-invoicing
E-reporting from September 2026: three situations to check
For a foreign company with a French VAT number but no fixed establishment (“établissement stable”) in France, everything rests on a distinction the reform itself does not highlight. Two obligations, two logics E-invoicing under article 289 bis of the Code général des impôts covers, in principle, transactions between two companies established in France. A foreign […]
2 min read
E-invoicing
E-reporting without a fixed establishment: who is caught, and when
A foreign company with no fixed establishment (“établissement stable”) in France may still owe e-reporting. The test is not where it is set up but who owes the tax: as soon as it carries out a transaction deemed to take place in France for which it is liable for French VAT, it transmits the corresponding […]
2 min read
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