French mandate for e-invoicing and e-reporting: simplification and easement measures

10^th september 2025

Regarding the obligation to transmit data to the tax authorities, the following are provided:

• the removal of the requirement to provide line-by-line details of data on international acquisitions;
• the abolition of the obligation to transmit the number of transactions in B2C e-reporting;
• the abolition of the obligation to e-report without data ("blank e-reporting") when no VAT-taxable transaction has been carried out;
• no additional data to be transmitted, in order to preserve the timeline for the development of IT solutions;
• the exclusion from the scope of the e-reporting of non-EU transactions carried out between taxable persons established in France (which are therefore subject to foreign VAT);
• by tolerance, the possibility of applying a simplified calculation method for the e-reporting of B2C transactions under the VAT margin regime.

Depending on their nature, these measures will be adopted as part of the draft finance law for 2026 or the recast of the decree and the order of 7 October 2022, or even through administrative way.

These measures demonstrate the Government's desire to facilitate the deployment of a reform that is already well underway and for which companies must prepare right now. Our experts are at your disposal to identify the actions to be taken as soon as possible and support their implementation.