What is France’s VAT real-time reporting system?

France is introducing a mandatory real-time VAT reporting system linked to the e-Invoicing reform.

From:

• 1 September 2026 – Large companies
• 1 September 2027 – Smallest companies

Businesses must transmit transaction data for:

• B2C transactions
• Cross-border transactions

Data must be sent to the tax administration via certified private platforms.

This requirement also applies to certain foreign companies conducting taxable transactions in France.