France — VAT News

France Finalizes Reduced 5.5% VAT Rate for Small Solar Panel Installation

France's tax administration (DGFiP) published updated guidance on June 10, 2026, finalizing rules on the reduced 5.5% VAT rate for the supply and installation of residential solar electricity equipment, following a public consultation launched in October 2025. The guidance (BOI-TVA-LIQ-30-20-97) implements Article 42 of the 2025 Finance Law (Law No. 2025-127 of February 14, 2025).

Administrative News·May 9

Reminder: France Scraps Simplified VAT Declaration Regime from January 2027

France will eliminate its simplified VAT declaration system from January 2027, requiring all businesses to file monthly or quarterly CA3 returns instead of semi-annual advance payments with annual adjustments.

Administrative News·May 3

France E-Invoicing Reform Opens Revenue Opportunities for Accounting Firms

French accounting firm advisory services related to electronic invoicing requirements could generate up to €75,000 in annual recurring revenue per firm, with 92% of businesses reporting they are not prepared for the reform.

Law & Regulation·Apr 21

French Court Rules Logistics Services VAT-Exempt When Ancillary to Medical Analysis

The Administrative Court of Appeal of Versailles determined that logistics and transport services for medical samples follow the VAT-exempt treatment of principal medical analysis services when ancillary to such activities.

Compliance Update·Apr 14

France Issues Standardised Rejection Codes for B2B E-Invoicing from September 2026

French tax authorities publish comprehensive guidance on 45 standardised rejection codes that approved platforms must use when rejecting B2B electronic invoices from September 2026.

Administrative News·Mar 31

French VAT Receipts Rise 1.3% in 2025, Lagging GDP Growth of 2.0%

French tax authorities report VAT receipts of €212 billion in 2025, marking a 1.3% increase that trails behind nominal GDP growth of 2.0%.

Official Guidance·Mar 31

France Issues E-Invoicing Guidance for Foreign Companies Without Permanent Establishment

French tax authorities have published guidance on electronic invoicing and e-reporting reforms affecting foreign companies operating in France without a permanent establishment, effective from 2026.

Court Decision·Feb 5

French Court Clarifies VAT Refund Rules for EU Non-Resident Businesses

The Administrative Court of Appeal of Paris confirmed that EU businesses without taxable supplies in France must use the EU nonresident VAT refund procedure rather than standard French VAT deduction mechanisms.

Administrative News·Jan 16

France Releases Approved E-Invoicing Platform List Ahead of September 2026 Mandate

The French tax administration has published the official list of approved platforms for the country's mandatory electronic invoicing system, providing businesses with a certified logo to identify compliant service providers.

Administrative News·Nov 25 2025

France Surveys Businesses on E-Invoicing Obligations Ahead of 2026 Mandate

The French tax administration has introduced a four-click questionnaire to help businesses understand their electronic invoicing obligations based on company size, client type, business nature, and VAT regime.

Administrative News·Nov 17 2025

France Updates E-Invoicing Technical Specifications for September 2026 B2B Reform

French tax authorities have released new versions of external specifications and three AFNOR standards for the mandatory B2B e-invoicing system launching 1 September 2026.

Law & Regulation·Nov 14 2025

France Raises VAT Exemption Thresholds for Small Businesses from March 2026

Law No. 2025-1044 increases VAT exemption thresholds for French micro-entrepreneurs and small businesses, with the highest threshold rising to €93,500 for goods and services.

Administrative News·Oct 27 2025

France Launches Tool to Determine E-Invoicing Obligations and Implementation Dates

The French tax administration has released an interactive assessment tool to help businesses understand their specific electronic invoicing requirements and compliance deadlines under France's mandatory e-invoicing reform.

Law & Regulation·Oct 24 2025

France Enacts Higher VAT Exemption Thresholds for Micro-Entrepreneurs and SMEs

French law No. 2025-1044 increases VAT exemption turnover thresholds for micro-entrepreneurs and small businesses, with new limits ranging from €38,500 to €93,500 depending on activity type, effective March 1, 2025.

Administrative News·Oct 8 2025

France Opens E-Invoicing Platform Test Environment for Approved Providers

AIFE opens Public Invoicing Portal test environment October 14, 2025, requiring approved platforms to complete interoperability tests within three months.

Administrative News·Sep 30 2025

France Highlights EU VAT Small Business Scheme for Non-Resident SMEs

The French tax administration has issued guidance on the European VAT small business scheme, which allows non-resident SMEs to access the same VAT exemptions as domestic businesses under certain conditions.

Court Decision·Sep 19 2025

France Constitutional Council Upholds Digital Services Tax

The Constitutional Council ruled that France's digital services tax framework complies with constitutional equality and proportionality principles, rejecting challenges to revenue thresholds and territoriality rules.

Administrative News·Sep 18 2025

France Launches E-Invoicing Directory with 120,000 Companies Registered

French tax authorities launch public directory service to support mandatory B2B electronic invoicing reform, with 80 platforms connected and 120,000 companies already prepared for September 2026 compliance deadline.

Administrative News·Sep 2 2025

France VAT Revenue Grows 1.1% in 2024, DGFiP Statistics Show

French tax authority DGFiP reports 1.1% increase in economic VAT revenue for 2024 in latest statistical bulletin.

Administrative News·Aug 27 2025

France Introduces RNE Business Registry and CSRD Auditor Reporting from May 2026

French decree 2026-340 introduces mandatory disclosure of sustainability auditors for CSRD-compliant companies and streamlines civil company share transfer procedures from May 2026.

Official Guidance·Jun 12