Mandatory real-time transaction reporting in France

What businesses need to know for 2026

2 minutes

Starting September 1st, 2026, France will implement a mandatory real-time reporting system, expanding upon the existing e-invoicing mandate. This significant update mandates VAT-registered companies established in France to transmit detailed transaction data for B2C and cross-border transactions directly to the French tax authorities.

This new requirement is for more than just domestic companies. Foreign companies engaging in transactions deemed to occur within France, especially those involving entities not registered for VAT or taxable entities not based in France, will also need to comply with this e-reporting mandate.

To facilitate this, transaction data can be submitted through a private online platform approved by the tax authorities or the public invoicing portal, which offers various submission methods and formats to accommodate different business needs.

This initiative follows a comprehensive timetable approved by the French Assemblée Nationale and published on December 29, 2023, which aligns with the phased implementation approach of the e-invoicing mandate, starting in September 2026.

For detailed information on the mandate and guidance on compliance, businesses are encouraged to visit the official tax authority website: French Tax Authority e-Reporting.

This development is a crucial step towards digital taxation in France, emphasizing the importance of early preparation for affected businesses. Stay updated and begin planning for integration to ensure seamless compliance with these upcoming requirements.

Key takeaways:

  • Compliance Date: Mandatory from September 1, 2026, for VAT-registered businesses in France.
  • Who’s Affected: Applies to both domestic companies and certain foreign companies involved in B2C and cross-border transactions within France.
  • How to Submit: Data must be submitted through approved private platforms or the public invoicing portal, with various methods and formats available.
  • Legislative Background: Approved by the French Assemblée Nationale, with the announcement made on December 29, 2023.
  • Further Guidance: For comprehensive details, businesses should refer to the official French tax authority website.
  • Preparation is Key: Early planning for integration and compliance is highly recommended.

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