France E-Invoicing for Foreign Companies: Non-Resident Compliance Guide

Foreign companies conducting taxable transactions in France are subject to specific e-invoicing and e-reporting obligations under the DGFiP mandate effective September 1, 2026. Non-resident businesses registered for French VAT must comply with e-reporting requirements for their French transactions, while domestic B2B e-invoicing obligations apply primarily to businesses established in France. Understanding these distinctions is critical—penalties of €15 per transaction (capped at €15,000/year) apply to non-compliant e-reporting.

Which Foreign Companies Are Affected by France's E-Invoicing Mandate?

The mandate's scope for foreign companies depends on their establishment status in France:

The mandate's scope for foreign companies depends on their establishment status in France:

What About Intra-EU Sales to French Businesses?

EU companies selling goods or services to French VAT-registered businesses are not required to issue e-invoices through the PPF/PDP system. However, the French buyer must e-report the purchase as an international B2B transaction.

EU companies selling goods or services to French VAT-registered businesses are not required to issue e-invoices through the PPF/PDP system. However, the French buyer must e-report the purchase as an international B2B transaction. This means:

• The foreign seller sends a regular invoice (paper or electronic) to the French buyer.
• The French buyer receives the invoice outside the PPF/PDP system.
• The French buyer must report the transaction via e-reporting to the DGFiP.

What VAT Registration Requirements Apply?

Foreign companies may need French VAT registration depending on their activities:

Foreign companies may need French VAT registration depending on their activities:

• Distance selling to French consumers: EU companies exceeding the €10,000 intra-EU distance selling threshold must register for French VAT (or use the OSS scheme).
• Supplying goods with installation: Companies installing goods in France need a French VAT number.
• Fixed establishment: A permanent office, warehouse, or staff in France creates a fixed establishment requiring SIRET registration.
• Fiscal representative: Non-EU companies without an EU establishment must appoint a fiscal representative (représentant fiscal) in France.

How Do Foreign Companies Handle E-Reporting?

Foreign companies with a French VAT registration but no SIRET must submit e-reporting data for their French transactions.

Foreign companies with a French VAT registration but no SIRET must submit e-reporting data for their French transactions. The process involves:

1. Register with the PPF or a PDP: Even without a SIRET, VAT-registered foreign companies can access the PPF using their French VAT number (FR + 11 digits).
2. Report transactions: Submit e-reporting data for all French sales—both B2B and B2C.
3. Follow the same timeline: E-reporting deadlines align with the phased mandate (large companies September 2026, others September 2027).

What Format Requirements Apply to Foreign Company Invoices?

When foreign companies issue invoices to French buyers outside the PPF/PDP system, these invoices should still comply with French invoicing requirements under Article 289 of the Code Général des Impôts:

When foreign companies issue invoices to French buyers outside the PPF/PDP system, these invoices should still comply with French invoicing requirements under Article 289 of the Code Général des Impôts:

• Seller and buyer identification (including VAT numbers)
• Invoice number and date
• Description of goods/services
• Tax breakdown with applicable French VAT rates (20%, 10%, 5.5%, 2.1%)
• Total amounts (HT, TVA, TTC)

Using Invoicemonk ensures invoices meet French formatting requirements regardless of where your business is established, with automatic VAT calculation and multilingual invoice support for cross-border transactions.