The French tax administration (DGFiP) has published guidance on electronic invoicing reforms for foreign companies without a permanent establishment in France, with implementation beginning in 2026.
The guidance addresses how foreign entities conducting business in France will need to comply with the country's mandatory electronic invoicing and e-reporting system. Foreign companies without a permanent establishment must adapt their invoicing processes to meet French digital reporting requirements when supplying goods or services to French customers.
The reform extends France's electronic invoicing mandate beyond domestic companies to encompass cross-border transactions involving non-resident entities. This represents a significant expansion of the scope of France's digital tax compliance framework, requiring foreign businesses to integrate with French electronic invoicing platforms or approved intermediary systems.
The guidance is available in the International Professional section of the French tax administration's website, specifically addressing e-reporting obligations for foreign enterprises. Implementation timelines and technical specifications for non-resident compliance will follow France's broader electronic invoicing reform schedule.
This development reflects France's commitment to digitalizing VAT compliance and extending modern reporting requirements to all entities conducting taxable activities within French territory, regardless of their tax residence or establishment status.
