EncryptInvoice News
Articles tagged compliance for France
France's e-invoicing mandate includes landlords operating under LMNP, LMP, or SCI structures, with mandatory receipt phases starting 1 September 2026 and platform selection due by 31 December 2026; penalties begin in 2027.
Agricultural lease payments (fermages) in France are exempt from mandatory e-invoicing unless the lessor has opted into VAT treatment for rural property under Article 260 of the General Tax Code. The exemption is conditional on VAT status, not agricultural activity.
France's e-invoicing reform mandates that businesses select an approved platform by December 31, 2026. With 163 approved platforms all compliant with ISO 27001 security standards, SMEs face platform selection challenges amid rising cybersecurity concerns following recent cyberattacks on French government infrastructure.
France's DGFiP introduced a four-month grace period through December 31, 2026, for e-invoicing compliance. Companies must demonstrate good faith and corrective action to qualify for penalties relief. Over 150 certified platforms are available with quick enrollment.
France's mandatory e-invoicing regime is fully enforceable from September 1, 2026, with €50 penalties per non-compliant invoice. Businesses may receive formal notices and can contest penalties, though procedural details remain unclear.
France's corporate income tax revenue reached €70.7 billion in 2025, a 4% year-over-year increase after tax reductions and credits. The DGFiP's finalized data shows gross tax of €83.7 billion grew 2.5%, while net revenue grew 4% after €13 billion in relief mechanisms.
France will abolish its simplified VAT regime (RSI) effective 1 January 2027, with automatic migration to the normal real VAT regime and new e-reporting obligations starting 1 September 2027. Affected businesses will transition to quarterly or monthly filing based on turnover thresholds.
France's DGFiP disclosed unauthorized access events affecting its information systems in June-August 2026. While the main taxpayer portal impots.gouv.fr was not compromised, the incident highlights systemic exposure risks for tax professionals and e-invoicing platform operators relying on DGFiP's digital infrastructure.
France has extended the C3IV corporate tax credit to 31 December 2028, giving businesses more time to plan green industrial investments. This standalone French fiscal measure supports industrial decarbonization and green transition, distinct from broader EU tax digitization policies.
France's DGFiP has released a comparative study of local direct tax rates for 2026 against 2025, covering communes and intercommunal bodies (EPCI à fiscalité propre). The study provides a baseline for assessing sub-national fiscal policy choices and tax rate adjustments.
France's DGFiP has opened an online correction service for 2025 income tax declarations, operational until November 30, 2026. The service allows amendments to most errors but excludes family status and address changes, which require separate procedures.
France's e-invoicing mandate took effect 1 September 2026, requiring all VAT-liable enterprises to receive electronic invoices. While 66% had designated compliant platforms by launch, 34% remained unprepared. A grace period through end-2026 provides time for compliance without penalties.
