France tax news
AskColm has 88 articles tagged France, drawn from over 130 tax sources. The most recent is dated 8 October 2026.
Showing the latest 50.
France 2027 Budget VAT changes for television, company cars and property
France's 2027 Budget introduces VAT changes affecting television, company cars, and property. The article covers specific VAT rate or rule modifications in these sectors as part of France's finance bill.
Canal+ Warns France’s VAT Hike Could Cost €200m and Hit Jobs
Canal+, the French pay-television group, has warned that France's proposed VAT rate increase on its services could cost the company approximately €200 million and threaten jobs. The company argues the hike disproportionately impacts subscription-based media businesses and could force subscription…
France: VAT e-reporting obligations clarified
France has clarified the rules governing VAT e-reporting, setting out transaction and payment reporting obligations that will apply under its e-invoicing regime from 2026 and 2027.
France Clarifies VAT E-Reporting Rules After September 2026 Launch
Following the September 2026 launch of France's mandatory VAT e-reporting regime, French tax authorities have issued clarifications to address practical questions arising from early implementation. These clarifications likely cover reporting timelines, data formats, scope of transactions, and obligations for foreign…
Taxing Your 401(k) in France: Who Gets a Cut?
Holding a US employer-sponsored retirement account such as a 401(k) while living in or retiring to France raises complex and widely misunderstood tax questions about which country has the right to tax the funds.
France Publishes Detailed Administrative Guidance on VAT E-Reporting
France's tax authority has released comprehensive administrative guidance on its upcoming VAT e-reporting regime. The guidance provides detailed technical and procedural rules for businesses required to comply with France's mandatory e-reporting obligations, covering data formats, submission timelines, and scope of…
France – Simplified VAT Return Regime
France's tax administration has reminded businesses that the simplified VAT return regime, known as the Régime Réel Simplifié de TVA, will be abolished from 1 January 2027.
Greece, France and Portugal face further action over delayed customs electronic systems
The European Commission has launched further infringement proceedings against Greece, France, and Portugal for failing to deploy mandatory customs electronic systems on time. These countries have not met deadlines set under the EU Customs Code for transitioning to electronic customs…
Insurance Premium Taxation in France: An Overview
An overview of insurance premium taxation in France, covering rates, the CATNAT natural disaster levy, the terrorism tax, URSSAF surcharges, rules applicable to overseas territories, and compliance obligations.
France e-invoicing: data beyond the invoice creating complexity
France's upcoming e-invoicing mandate is generating compliance complexity beyond the core invoice requirements. The regime demands additional data transmission beyond standard invoice fields, creating significant challenges for businesses and tax practitioners preparing for implementation. The French system requires not only…
New General Court VAT Case – T-575/26 (Société Ecurie HZ)
A new General Court VAT case (T-575/26, Société Ecurie HZ) has been registered, with the French entity as the applicant. No details regarding the specific legal questions or facts of the case are yet publicly available. The case will be…
France Calls For Harmonized Customs Intermediary Process
French delegates at the Council of the European Union are calling for a more harmonised approach to customs intermediaries across member states, with the aim of tackling VAT fraud and unfair business competition.
France e-invoicing: first weeks expose data & interoperability challenges
France's e-invoicing mandate has entered its early operational phase, revealing significant data quality and interoperability challenges among businesses and platforms. Initial weeks of live implementation have highlighted gaps in how companies exchange structured invoice data across different accredited platforms (PDPs),…
Les trois coches du mandat CTC français : ce que votre budget de conformité couvre réellement
French companies face common misunderstandings when budgeting for compliance with France's Continuous Transaction Control (CTC) mandate. Finance and technology teams at large organisations frequently misjudge the scope of what their compliance budgets actually cover, leading to confusion about the requirements…
Unpacking France’s CTC Mandate: What the “3 Ticks per Document” Actually Covers
France's continuous transaction controls (CTC) mandate introduces a 'three ticks per document' framework governing e-invoicing compliance. The system requires each invoice to satisfy three distinct validation checkpoints, covering issuance, transmission, and status reporting obligations. This article breaks down what each…
France E-Invoicing for Retailers: POS and E-Reporting
France's e-invoicing reform introduces specific obligations for retailers, particularly around the use of point-of-sale (POS) systems and e-reporting requirements. Since retailers typically issue high volumes of invoices to end consumers (B2C), they are generally exempt from issuing structured e-invoices but…
France: VAT incurred on goods acquired by a taxable person remains deductible even when such goods are provided free of charge to third parties
A French tax ruling confirms that VAT incurred on goods acquired by a taxable person remains deductible even when those goods are subsequently provided free of charge to third parties. This is significant for businesses that distribute promotional items, samples,…
France prioritizes business support as e-invoicing reform goes live
France has launched its e-invoicing reform, with authorities emphasizing business support measures to ease the transition for companies. The rollout marks a significant regulatory shift requiring businesses to adopt electronic invoicing systems for B2B transactions. French tax authorities are prioritizing…
France’s E-Reporting Rules Affect More Foreign Sellers Than Expected
France's e-reporting obligations are capturing a broader range of foreign sellers than initially anticipated. Non-established businesses making B2B or B2C supplies in France are subject to e-reporting requirements, even where they are not required to issue e-invoices. The wider-than-expected scope…
France’s E-Invoicing Mandate Goes Live — What Businesses Need to Know
France's B2B e-invoicing mandate has launched, requiring businesses to adapt to new electronic invoicing requirements. The reform introduces a Y-shaped model with a central directory and accredited Partner Dematerialization Platforms (PDPs) for invoice exchange and reporting. Companies must ensure compliance…
France e-invoicing & e-reporting first phase is now live
France has launched the first phase of its mandatory e-invoicing and e-reporting regime, marking a significant milestone in the country's digital tax compliance rollout. The initial phase requires large enterprises to begin issuing structured electronic invoices through approved platforms (PDPs)…
France B2B e-invoicing & B2C e-reporting now live
France has launched its mandatory B2B e-invoicing and B2C e-reporting regime. The rollout marks a significant milestone in France's VAT digitisation efforts, requiring businesses to exchange invoices through certified platforms (PDPs) and report B2C and cross-border transaction data to the…
France’s e-reporting examples for non-residents
France's tax authority has published practical e-reporting examples specifically addressing non-resident businesses transacting with French consumers. The guidance clarifies how foreign companies without a French VAT establishment must report B2C and certain cross-border transactions under the new e-reporting framework. The…
France Ministry final reminder on e-invoicing & e-reporting
The French Ministry of Finance has issued a final reminder regarding the country's upcoming e-invoicing and e-reporting obligations. France's mandatory electronic invoicing reform requires businesses to both send and receive invoices electronically through certified platforms (PDPs) or the public portal…
France Publishes Practical Guidance for the September 2026 E-Invoicing Launch
France has published practical guidance ahead of its mandatory e-invoicing rollout scheduled for September 2026. The guidance provides businesses and practitioners with operational details on how to comply with the upcoming mandate, which will require companies to issue and receive…
The DGFiP Has Spoken: France’s September e-Invoicing Deadline Stands
France's tax authority, the DGFiP, has confirmed that the September 2026 e-invoicing mandate deadline will not be postponed. Businesses operating in France must comply with the upcoming electronic invoicing requirements by the set date. This follows previous delays to the…
France rules out e-invoicing delay after DGFiP cyberattack
France has confirmed that its mandatory e-invoicing rollout will proceed as planned despite a cyberattack on the DGFiP (Direction Générale des Finances Publiques). The attack raised concerns among businesses and tax practitioners about potential delays to the phased implementation schedule.…
Decree No. 2026-677 completes e-invoicing legal framework
France's Decree No. 2026-677 completes the legal framework for mandatory e-invoicing, filling remaining regulatory gaps ahead of the phased rollout. The decree establishes or clarifies key technical and procedural requirements for businesses operating within the French e-invoicing mandate, which requires…
France Clarifies That Unused Goods Can Qualify as Second-Hand Goods for the VAT Margin Scheme
France's tax authority has issued a clarification confirming that unused goods can qualify as second-hand goods for the purposes of the VAT margin scheme, provided other conditions are met. This guidance resolves uncertainty for dealers in goods that may be…
Lancement de la facturation électronique en France au 1er septembre : La liste de contrôle opérationnelle en 10 points pour être prêt le jour J
This article provides a 10-point operational checklist for businesses preparing for France's mandatory e-invoicing launch on 1 September. It covers key readiness steps practitioners must take ahead of the mandate, including platform registration, compliance with the Chorus Pro/PDP ecosystem, invoice…
What happens if your business if not ready on 1st September 2026 for France’s e-invoicing and e-reporting requirements
France's e-invoicing and e-reporting mandate takes effect 1 September 2026, requiring businesses to issue and receive structured electronic invoices via approved platforms (PDPs). Companies not ready by the deadline face significant risks including penalties for non-compliance, rejection of invoices by…
Day One Ready: What France’s E-Invoicing Mandate Means for Global Business
France's e-invoicing mandate represents a significant compliance challenge for global businesses operating in the country. The mandate requires businesses to both send and receive structured electronic invoices through approved platforms, with phased implementation timelines depending on company size. Global companies…
Less Than 30 Days to France’s Mandate: The Final Operational Checklist for ERP & Tax Readiness
With France's e-invoicing mandate less than 30 days away, this article provides a final operational checklist for businesses to ensure ERP and tax system readiness. France is implementing a mandatory e-invoicing regime requiring businesses to issue and receive structured electronic…
France VAT Guide: TVA, E-Invoicing and E-Reporting Requirements
This comprehensive guide covers France's VAT (TVA) system alongside its mandatory eInvoicing and eReporting requirements. France is implementing a phased eInvoicing mandate requiring businesses to exchange structured electronic invoices via accredited platforms (PDPs) and report transaction data to the tax…
France & German e-invoicing standard update Aug 2026
France and Germany are advancing their e-invoicing standardization efforts with a coordinated update targeting August 2026. The development reflects both countries' push toward structured electronic invoice formats as part of broader EU digitalization of tax reporting. France's mandatory B2B e-invoicing…
France Considers 5.5% VAT Rate for Audiobooks Following Court Ruling
France is considering applying a reduced 5.5% VAT rate to audiobooks following a court ruling that challenged the existing tax treatment. Currently, audiobooks may be taxed at a higher rate compared to physical books and e-books, which benefit from the…
France postpones transfer of VAT provisions to the Code des Impositions sur les Biens et Services until 1 January 2027
France has postponed the transfer of VAT provisions to the Code des Impositions sur les Biens et Services (CIBS) until 1 January 2027. This delay affects the consolidation of French VAT rules into the newer tax code framework, which was…
France Completes E-Invoicing Regulatory Framework Ahead of September 2026 Launch
France has finalized its e-invoicing regulatory framework ahead of the mandatory September 2026 launch. The framework establishes the technical and legal requirements for business-to-business e-invoicing, including specifications for Partner Dematerialization Platforms (PDPs) and the government's public invoicing portal (PPF). This…
France Finalises the Regulatory Framework for Its E-Invoicing Reform
France has finalised the regulatory framework for its mandatory B2B eInvoicing reform, providing businesses and technology providers with the legal and technical foundations needed to prepare for rollout. The framework defines the roles of the Portail Public de Facturation (PPF),…
Wealth Taxes in Europe, 2026
A Tax Foundation analysis examines the state of wealth taxes across European nations heading into 2026, surveying which countries levy net wealth taxes, inheritance and estate taxes, or property-based wealth levies. The report highlights the limited adoption of traditional net…
Public Consultation on Updated VAT Doctrine for Books Following Conseil d’État Audiobook Ruling
France's tax authority has launched a public consultation to update its VAT doctrine on books following a landmark Conseil d'État ruling on audiobooks. The ruling determined how audiobooks should be classified for VAT purposes, prompting a broader review of reduced…
France’s E-Invoicing Reform: Are You Ready for 1 September 2026?
France's mandatory e-invoicing reform is set to take effect on 1 September 2026, requiring businesses to adopt compliant electronic invoicing systems. The reform introduces a Y-shape model involving a central government platform (PPF) and accredited partner dematerialization platforms (PDPs). Businesses…
Fiscal Representative in France: What Non-EU Businesses Need to Know
Non-EU businesses making taxable supplies in France may be required to appoint a fiscal representative to handle their French VAT obligations. This guide outlines when a fiscal representative is mandatory — particularly for businesses from countries without a mutual assistance…
Fiscal Representative in France: What Non-EU Businesses Need to Know
Non-EU businesses selling goods or services in France may be required to appoint a fiscal representative for VAT purposes. This article outlines the obligations triggered for non-EU entities, including registration thresholds, the role and liability of the fiscal representative, and…
France Extends Tax Record Retention Period to 10 Years from 2027
France is extending its tax record retention period from the current standard to 10 years, effective from 2027. This regulatory change will significantly impact businesses and individuals operating in France, requiring them to retain tax-related documentation for a longer period…
AIFE Finally Publishes a Schematron for Flux 10 (E-Reporting)
France's AIFE (Agence pour l'Informatique Financière de l'État) has published a Schematron validation file for Flux 10, the e-reporting format used in France's mandatory e-invoicing and e-reporting framework. The Schematron provides technical validation rules that help businesses and their software…
Beyond the XML: Why Data Quality — Not Invoice Format — Will Decide France’s 1 September Go-Live
With France's mandatory B2B e-invoicing go-live set for 1 September, this article argues that technical format compliance alone is insufficient — data quality is the decisive factor for successful implementation. Even correctly structured XML invoices risk rejection or downstream errors…
What French Accountants Will Actually Do All Day Under the E-Invoicing Mandate
Under France's upcoming e-invoicing mandate, accountants will shift from manual data entry and invoice processing toward higher-value advisory and analytical roles. The article explores how the automated exchange of structured invoice data through the Portail Public de Facturation (PPF) and…
Recodification of VAT into the CIBS Likely Postponed to 1 January 2027
The planned recodification of VAT rules into France's new Code des Impositions sur les Biens et Services (CIBS) is likely to be delayed from its originally anticipated timeline to 1 January 2027. The CIBS is a major legislative project to…
France VAT Exemption Threshold 2026
France is updating its VAT exemption thresholds for 2026, affecting small businesses operating below certain turnover limits. The exemption scheme allows qualifying businesses to avoid charging VAT on their sales, simplifying compliance obligations. The 2026 thresholds reflect adjustments relevant to…