France: DGFiP publishes detailed BOFiP guidance on transaction and payment e-reporting
DGFiP published detailed BOFiP guidance on 30 September 2026 covering VAT transaction and payment e-reporting, the obligation that runs alongside e-invoicing and is consistently the under-scoped half of French projects. Large enterprises, intermediate-sized enterprises and VAT groups have been in scope since 1 September 2026; SMEs and micro-enterprises follow on 1 September 2027. The guidance also confirms that specified intermediation services performed by registered press-distribution intermediaries sit outside the e-invoicing obligation. Separately, the 2027 Finance Bill laid before the National Assembly on 1 October 2026 proposes an invoicing exemption for certain zero-rated transactions.