VAT Reporting in France has Changed for US Companies!

E-invoicing rules is what we at EuroVAT are paying attention to. French rules explain that recent developments may impact foreign companies operating without a permanent establishment. Yes, that means US companies who are conducting business in France (without an PE in France). While French e-invoicing rules normally apply only to businesses established in France; foreign companies such as US and Canadian businesses, may still be subject to e-reporting obligations. If your US company carries out transactions taking place in France and are liable for French VAT.

E-reporting requires the submission of key transaction data (such as transaction values and VAT amounts) to the French tax authorities. Reporting is not real-time but must be completed periodically based on your VAT filing frequency. Please note that e-reporting obligations for reverse charge transactions and intra-EU acquisitions have been postponed until September 2027. Please email us vat@eurovat.com today so we can assist you with your French invoices and VAT reporting.

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