French e-reporting rules for foreign companies
Foreign company: French e-invoicing, e-reporting or status check?
A foreign company without a fixed establishment in France for VAT purposes is outside the French domestic e-invoicing reception and issuance mandate. It may still have e-reporting obligations for certain transactions located in France where it is liable for French VAT, including payment reporting where relevant. Seller/provider rollout begins on 1 September 2026 for large companies and ETIs and 1 September 2027 for SMEs; buyer-side reporting begins on 1 September 2027. This page does not determine establishment, VAT liability or reportability.
Jurisdiction: France · French law
Comparison without a false winner
Compare visible criteria without a total, score or automatic recommendation.
| Question to classify | Direct answer | Status |
|---|---|---|
| Does the company have a French permanent establishment? | Treat that status as a fact for professional confirmation, not a self-scored checkbox. | Verify from source |
| Is it registered for VAT in France? | Record the registration and reason without treating it alone as proof of an establishment. | Verify from source |
| Does French e-invoicing cover the invoice? | Compare supplier, customer and establishment facts with the official rule. | Verify from source |
| When can e-reporting apply? | The French tax authority identifies reportable operations; classify the exact transaction. | Verify from source |
| Is the customer a business or consumer? | Customer type is a routing fact, not a complete tax conclusion. | Verify from source |
| Does a cross-border transaction change the route? | Yes. The location and nature of the operation must be documented. | Verify from source |
Classify the next question—without entering case facts
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Does the company have a French permanent establishment?
Treat that status as a fact for professional confirmation, not a self-scored checkbox.
Verify this route against the cited official source and the complete document.
- E_INVOICING_VERIFY · Treat that status as a fact for professional confirmation, not a self-scored checkbox.
- E_REPORTING_VERIFY · Record the registration and reason without treating it alone as proof of an establishment.
- OUTSIDE_DISPLAYED_SCOPE · Compare supplier, customer and establishment facts with the official rule.
- ESTABLISHMENT_STATUS_UNRESOLVED · The French tax authority identifies reportable operations; classify the exact transaction.
Does the company have a French permanent establishment?
Treat that status as a fact for professional confirmation, not a self-scored checkbox. Read the complete current document and preserve the underlying evidence before applying this point to a case.
Is it registered for VAT in France?
Record the registration and reason without treating it alone as proof of an establishment. Read the complete current document and preserve the underlying evidence before applying this point to a case.
Does French e-invoicing cover the invoice?
Compare supplier, customer and establishment facts with the official rule. Read the complete current document and preserve the underlying evidence before applying this point to a case.
When can e-reporting apply?
The French tax authority identifies reportable operations; classify the exact transaction. Read the complete current document and preserve the underlying evidence before applying this point to a case.
Is the customer a business or consumer?
Customer type is a routing fact, not a complete tax conclusion. Read the complete current document and preserve the underlying evidence before applying this point to a case.
Does a cross-border transaction change the route?
Yes. The location and nature of the operation must be documented. Read the complete current document and preserve the underlying evidence before applying this point to a case.
Which 2026-2027 rollout date applies?
Verify the current official calendar and the relevant business/transaction category. Read the complete current document and preserve the underlying evidence before applying this point to a case.
Who should confirm the result?
A VAT/e-invoicing adviser should validate the establishment facts and concrete obligation. Read the complete current document and preserve the underlying evidence before applying this point to a case.