Kworia News
Articles tagged vat for France
France's mandatory e-invoicing framework (live September 2026) conflicts with VAT-on-margin regimes for travel agencies, second-hand goods dealers, and land sellers. AFNOR Use Case #33 resolves this by encoding margin VAT with VATEX exemption codes and zero VAT display for B2B transactions, while requiring separate e-reporting for B2C.
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 mandatory e-invoicing system, launching September 1, 2026, will target carousel fraud and replace retrospective audits with real-time verification to intercept fraudulent activity immediately.
France's e-invoicing mandate, effective September 1, 2026, aims to recover €2–3 billion annually in VAT revenues by targeting carousel fraud and shifting from post-hoc audits to real-time verification. Businesses must adopt approved platforms and integrate real-time verification processes for compliance.
Starting October 1, 2026, French OPCO AKTO eliminates payment subrogation for non-apprenticeship training services. Employers must now pay providers directly on a TTC basis and request reimbursement from AKTO on an HT basis, creating new VAT cash-flow burdens and compliance requirements aligned with France's e-invoicing mandate.
