This is a FRENCH reform (not a European rule): between companies established in France and subject to VAT, invoices become electronic and go through an approved platform.
Who is concerned
- All companies established in France and subject to VAT, including micro-entrepreneurs under the VAT exemption scheme: "Yes, you are concerned", answers the French tax administration, at least for receiving electronic invoices.
- A company in Asia with no establishment in France does not have to issue or receive French electronic invoices. But it must send certain data to the tax administration ("e-reporting") when it is itself liable for French VAT: for example a sale in France to a company that has no French VAT number, or sales to private individuals subject to French VAT (unless it is registered with a European VAT one-stop shop).
- When the customer is a company identified for VAT in France, it is this customer who pays the VAT instead of the foreign seller (reverse charge) and who does the e-reporting.
- Imports of goods and exports are not covered by e-reporting.
What to do
- Company established in France: choose an approved platform to receive (already mandatory) and then to issue its invoices.
- Take the official 4-question test on impots.gouv.fr ("La facturation électronique, qu'est-ce que ça change pour moi ?") to find out your own obligations.
- Supplier in Asia: check with your French customer who must do the e-reporting, and give it your VAT number or, failing that, an identification number from your country.
Dates
- 1 September 2026: all companies established in France must be able to receive electronic invoices; large companies and intermediate-sized companies (ETI) must issue them and send their data.
- 1 September 2027: SMEs and micro-enterprises must in turn issue them and send their data.
- Foreign companies (e-reporting): 1 September 2026 for large companies and ETIs that sell; 1 September 2027 for SMEs, very small companies and micro-enterprises that sell, and for all companies that buy under the reverse-charge scheme.
Official sources (read on 01/11/2026): impots.gouv.fr — From when am I concerned? · impots.gouv.fr — VAT exemption scheme, micro-entrepreneur: am I concerned? · impots.gouv.fr — E-reporting for foreign companies · French General Tax Code, articles 289 bis and 290.
General information, not legal advice. Check with the official source before deciding.