New e-invoicing / e-reporting obligations

Creative Elephant
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Hi, I found a questionnaire on the Govt website to find out the right information for each situation, with an accompanying factsheet at the end. But it’s still not very clear.
https://www.impots.gouv.fr/facturation-electronique-qu-est-ce-que-ca-change-pour-moi

In my case I’m a micro-entrepreneur, so in the small business category, with only overseas B2B clients. I am currently below the TVA threshold, so not registered for TVA, but this could change later this year.

My only suppliers are my website hosting company and Google Workspace, both of which are not French.

I just want to check I have understood correctly.
My suppliers will continue to provide invoices as they do currently - there is no change to online invoicing through an approved platform - because they are overseas suppliers.

With regard to the e-reporting, I found the factsheet confusing and I still don’t understand which invoices will be subject to e-reporting of transaction data and which subject to e-reporting of payment data. Or whether any fall under both.

I have UK clients where no VAT is payable by anyone. I also have EU clients (not France) who are subject to the reverse-charge regime whereby my invoice has no VAT applied, and they pay the VAT rate that applies in their country to their tax authorities.
Could you please clarify which e-reporting regime I need to follow for each of these clients?

Also, if I go over the threshold and register for TVA, my understanding is that nothing changes in that the TVA exemption still applies to the UK clients and the reverse-charge still applies applies to the EU clients. The only difference is that I have to start making TVA declarations even though these will be zero. What I can’t figure out is if anything changes for the e-reporting requirements.

I know that whatever applies only comes into force for me from September 2027, however, I want to be sure I have understood the requirements.
Thank you

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