From when is B2B electronic invoicing mandatory in France, for receiving versus issuing invoices?

France is phasing in a mandatory B2B e-invoicing/e-reporting obligation. From 1 September 2026 all French companies must connect to an accredited platform to RECEIVE invoices (initially from large companies). From 1 September 2027 they must also ISSUE their own sales invoices through such a platform. Invoices must flow through certified/approved e-invoicing software connected to the French tax authority's platform; companies should prepare in advance.

Does a prepayment receipt count as a valid VAT invoice?

No. A prepayment receipt does not qualify as a VAT invoice and cannot be included in a VAT return. An actual invoice must be issued when the underlying transaction takes place.

With no output VAT (sales in other EU countries), can a French company still recover input VAT from domestic suppliers?

Yes. Input VAT can still be declared and accumulated as a VAT credit even with no output VAT; the credit offsets the company's VAT liability (including deferred import VAT) rather than requiring a cash payment. As an alternative, the client can ask the domestic supplier to apply the reverse charge, so no VAT is charged on the invoice in the first place and there is nothing to reclaim.

Can a deactivated French company VAT number be reactivated, and what is required?

Yes. A reactivation fee applies. First confirm the deactivation reason with the tax office: if the VAT lapsed only because the company was never operating, it can be reactivated directly; if it lapsed due to missed VAT filings, the outstanding returns must be filed first (filing cost quoted separately). In all cases the company must currently be operating, evidenced by invoices or contracts.

Accounting

France Basic VAT Return

Name: France Basic VAT Return
Brand: TKEG Expat ™ (Australia)
Price: 100 EUR
Availability: InStock

Applicable country/region: FR - France

English-speaking advisor

France local setup support

Tailored service assessment

Unit PriceEUR 100 / Case

On-site presenceNot required

View Requirements

Response within 1 working hour on business days. We confirm applicability and estimated fees first.

Fully remote

Remotely Process Your France Basic VAT Return

Introducing our France Basic VAT Return service, designed to simplify the complexities of filing your French VAT return. With this service, you'll receive expert assistance for filing one French VAT return, ensuring compliance with local tax regulations. Please note that additional invoice and supplement fees are required for this service, but rest assured, TKEG Expat offers comprehensive solutions to accommodate these needs. Our experienced team streamlines the VAT filing process, saving you time and reducing stress. Perfect for businesses operating in France, our service ensures accurate and timely submissions. Unlock the benefits of professional VAT return filing with the France Basic VAT Return service and focus on what you do best – growing your business. Choose TKEG Expat for reliable, efficient, and expert support in navigating French VAT requirements. Let us handle the paperwork while you concentrate on expanding your enterprise in France. Image input capabilities are enabled for seamless integration and convenience.

France Basic VAT Return - Service Included

What's Included

Everything in this package

The line items below are already covered by the unit price. Anything marked "not included" can be added as a tailored extra.

Filing French VAT Return
Included ×1.00

Good to know

TKEG Expat ™ (Australia) serves the largest number of countries among all similar companies. All of our employees who provide services to you have an international work background, a clear understanding of the concept of doing business globally, always looking at problems from your perspective, and providing the most suitable solutions.

Product Requirement

France Basic VAT Return's Requirements

TKEG Expat ™ (Australia) aims to provide the most straightforward and professional service to our clients. Please use this "Product Requirement Table" to determine if you meet the basic requirement of this product, and if you need services that are not included in this product.

Additional invoice fees required for active trading companies

Additional invoice fee required.

Solution availableNot included in product

Additional supplement fees required for companies subject to importation VAT

Additional supplement fees required

Solution availableNot included in product

Learn More About How TKEG Expat Helped Other Businesses Succeed With France Basic VAT Return

Case Study

France Corporate Client

Start Date: January 22, 2026

Frequently Asked Questions

Jurisdiction Overview

About France

France is a founding EU member and the eurozone's second-largest economy, with over 20,000 foreign companies operating in the country. Key sectors include aerospace, pharmaceuticals, tourism, and luxury goods.

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France Tax Brief

Data Source PwC World Tax Summary
OCED Statistic

Time of Update 4/02/2026