Frankreich

France Advances E-Invoicing Reform:New Version of B2B/B2G External Specificationsand Three AFNOR Standards Published The French Tax Administration (DGFiP) is accelerating preparations for the mandatory B2B (business-to-business) e-invoicing and e-reporting system by publishing new versions of the B2B external specifications on its official portal (impots.gouv.fr). These updates are critical for clarifying the technical framework underlying the […]

France: Digital Services Tax (GAFAM Tax) Raised from 3% to 15% On 22 October 2025, France’s National Assembly approved Amendment I-CF1827 to the 2026 Finance Bill, raising the Digital Services Tax from 3% to 15% and increasing the global revenue threshold from €750 million to €2 billion. https://www.assemblee-nationale.fr/dyn/17/amendements/1906A/CION_FIN/CF1827 https://www.assemblee-nationale.fr/dyn/17/amendements/1906A/CION_FIN/CF1827.pdf

France 2026 E-Invoicing: Chorus Pro Becomes Mandatory July 18, 2025 – France will mandate electronic invoicing for all VAT-liable entities from September 2026, completing the transition to a digital economy. Chorus Pro platform will become the mandatory e-invoice hub for private sector in addition to its public sector role. Major Transformation: Chorus Pro, operated by

French Parliament Rejects Postponement OfE-Invoicing Reform  The French National Assembly has officially voted against delaying the upcoming e-invoicing reform. The transition will proceed according to the original schedule.  Key Deadlines  Supporters of the original timeline emphasized:  Some MPs voiced concerns about:  With the reform moving ahead as planned, businesses are encouraged to: 

Potential One-Year Delay In French E-InvoicingMandate Under Draft Law On March 24th, the French Senate approved a draft law that could significantly reshape the e-invoicing roadmap in France. While many expected only a minor delay for smaller businesses, the proposed changes go much further.   1. A Broader Delay Than Initially Expected  Contrary to early interpretations, the draft

France Releases Version 3.0 of E-Invoicing Specifications France has published Version 3.0 of the external specifications for B2B e-invoicing, consolidating all exchange format documents ahead of the mandatory e-invoicing deadline of September 1, 2026. This update aims to streamline electronic invoicing and data transmission between VAT payers and the administration. Key Highlights: For full details,

French e-Invoicing Reform Update:PDPs Now Central The French Ministry of Finance has released a critical update on the upcoming e-Invoicing reform, which will overhaul invoicing practices for businesses across France. This development places a new emphasis on partner dematerialization platforms (PDPs), redefining their role in the process. Highlights from the Announcement (October 15, 2024) Impact

France Updates E-Invoicing Specs with Version 2.4 The French Tax Administration (FTA) has released version 2.4 of the “External Specifications” for electronic invoicing (e-invoicing) reform in France. The main changes in this new version include: The release of these new specifications reaffirms the French government’s commitment to the e-invoicing reform implementation schedule, set for September 1,

The New Calendar Of The French E-InvoicingMandate Has Been Validated As part of the Finance Law for 2024, the new calendar of the French e-invoicing mandate has also been validated, and will be rolled out as follows: For ALL companies, regardless of their size: Obligation to receive electronic invoices (in structured format) on September 1,