French business accounting, VAT declarations, invoicing, and e-invoicing 2026 reform.
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TVA — Taux normal (standard rate)
20%CGI art. 278
TVA — Taux intermédiaire (restaurants, certain renovation works, public transport)
10%CGI art. 279
TVA — Taux réduit (food staples, books, energy, accessibility works)
5.5%CGI art. 278-0 bis
TVA — Taux super-réduit (press, certain medicines, live performances)
2.1%CGI art. 281 quater
Franchise en base — Services CA threshold
EUR 36,800art. 293 B CGI
Franchise en base — Services CA tolerance (upper limit)
EUR 39,100art. 293 B CGI
Franchise en base — Sales (goods) CA threshold
EUR 91,900art. 293 B CGI
Franchise en base — Sales (goods) CA tolerance (upper limit)
EUR 101,000art. 293 B CGI
Régime réel simplifié — Goods CA ceiling
EUR 840,000CGI art. 302 septies A
Régime réel simplifié — Services CA ceiling
EUR 254,000CGI art. 302 septies A
Régime réel simplifié — Declaration type
CA12 annual + quarterly advancesCGI art. 287
Régime réel normal — Declaration type
CA3 monthly (or quarterly if TVA < EUR 4,000/year)CGI art. 287
Régime réel normal — Quarterly CA3 allowed if annual TVA below
EUR 4,000/yearCGI art. 287
Reception of e-invoices mandatory — All TVA-liable entities (including franchise en base)
1 September 2026Ordonnance n°2021-1190 du 15 septembre 2021; CGI art. 289 bis
Emission of e-invoices mandatory — Grandes Entreprises (GE) and ETI
1 September 2026Ordonnance n°2021-1190 du 15 septembre 2021; CGI art. 289 bis
Emission of e-invoices mandatory — PME and micro-entreprises
1 September 2027Ordonnance n°2021-1190 du 15 septembre 2021; CGI art. 289 bis
New mandatory invoice mention (B2B domestic) — Client SIREN effective date
From 1 September 2026Réforme 2026 (CGI art. 289 bis)
New mandatory invoice mention (B2B domestic) — Transaction category (Biens/Services/Mixte)
From 1 September 2026Réforme 2026 (CGI art. 289 bis)
Fixed late-payment recovery fee
EUR 40art. D441-5 Code de Commerce
Late payment penalties rate — must appear on invoice
Rate required (as per Art. L441-10 Code de Commerce)art. L441-10 Code de Commerce
Payment terms (due date) — mandatory mention legal basis
Required (art. L441-9 Code de Commerce)art. L441-9 Code de Commerce
Invoice retention period
10 yearsart. L123-22 Code de Commerce
IS — Taux réduit PME (first bracket)
15%art. 219-I-b CGI
IS — Taux réduit PME — Profit bracket upper limit
EUR 42,500art. 219-I-b CGI
IS — Taux normal (above EUR 42,500)
25%art. 219-I CGI
IS taux réduit PME — CA condition
CA < EUR 10Mart. 219-I-b CGI
IS taux réduit PME — Ownership condition
Capital fully paid up; ≥75% held by individualsart. 219-I-b CGI
IS taux réduit PME — EUR 42,500 threshold proration formula (short year)
EUR 42,500 × (days / 365)art. 219-I-b CGI
IS itself (account 695) — deductibility
Not deductible; must be added back to fiscal resultart. 39-1-4° CGI
Pre-incorporation expenses — assumption deadline
Within 6 months of registrationCGI art. 39-1; Code de Commerce
Interest on current account (CCA) — deductibility cap
Deductible only up to TMPV BCE rate; capital must be fully paid upart. 39-1-3° and 212 CGI
CA3 (TVA mensuelle) — Monthly filing deadline
Monthly 19th–24thCGI art. 287
CA12 annual TVA return — Deadline
2nd business day after 1 MayCGI art. 287
IS quarterly advances — Due dates
15 March, 15 June, 15 September, 15 DecemberCGI art. 1668
Liasse fiscale + 2065-SD — Deadline
Within 3 months of year-end + 1 month extensionCGI art. 223
AGO (approbation des comptes) — Deadline
Within 6 months of year-endCode de Commerce art. L223-26 / L225-100
Dépôt au greffe — Deadline
1 month after AGOCode de Commerce
Capitalisation threshold (immobilisation vs charge)
EUR 500 HT (capitalise above this amount)CGI art. 39; BOFiP (doctrine administrative)
FEC format — number of mandatory columns
18 columns, pipe-separated (|)art. L. 47 A-I LPF; Arrêté du 29 juillet 2013
Non-compliant FEC — legal consequence (burden of proof shifts)
Comptabilité non probante — burden of proof shifts to taxpayerart. L. 192 LPF
Mandatory mention on invoice when franchise en base applies
"TVA non applicable, art. 293 B du CGI"art. 293 B CGI
Autoliquidation — legal basis for self-assessment on services from EU provider
Buyer self-assesses TVA (autoliquidation)art. 283-2 CGI
Import of goods from outside EU — TVA treatment effective date
TVA at customs or autoliquidation (since 2022)CGI art. 291; Loi de Finances 2020 (art. 181)
Based on work by Romain Simon (@romainsimon), licensed under MIT. Adapted for the OpenAccountants format.
Disclaimer: This skill is for informational purposes only and does not constitute tax advice. All positions must be reviewed and signed off by a qualified expert-comptable before filing. Get this reviewed at openaccountants.com.
Quick Reference
| Field | Value |
|---|---|
| Country | France |
| Scope | Business accounting (IS/IR entities), TVA, invoicing |
| Currency | EUR only |
| Accounting framework | Plan Comptable Général (PCG) |
| Tax authority | DGFiP |
| Key legislation | CGI (art. 38-39, 219, 293 B, 242 nonies A), Code de Commerce |
Standard rates (2025)
| Rate | Application |
|---|---|
| 20% (taux normal) | Most goods and services |
| 10% (taux intermédiaire) | Restaurants, certain renovation works, public transport |
| 5.5% (taux réduit) | Food staples, books, energy, accessibility works |
| 2.1% (taux super-réduit) | Press, certain medicines, live performances |
TVA regimes (art. 293 B CGI)
| Regime | Condition | Declaration |
|---|---|---|
| Franchise en base (art. 293 B CGI) | Services CA ≤ EUR 36,800 (tolerance EUR 39,100); Sales CA ≤ EUR 91,900 (tolerance EUR 101,000) | No TVA collected or deducted. Mandatory mention: "TVA non applicable, art. 293 B du CGI" |
| Régime réel simplifié | CA < EUR 840,000 (goods) or EUR 254,000 (services) | CA12 annual + quarterly advances |
| Régime réel normal | Above simplified thresholds | CA3 monthly (or quarterly if TVA < EUR 4,000/year) |
Intra-EU / international services (art. 283-2 CGI)
| Scenario | Treatment |
|---|---|
| Service purchased from EU provider | Autoliquidation (art. 283-2 CGI) — buyer self-assesses TVA |
| Service sold to EU business (B2B) | Reverse charge — invoice without TVA, mention "Autoliquidation" |
| Service sold to EU consumer (B2C) | French TVA unless OSS threshold exceeded |
| Import of goods from outside EU | TVA at customs or autoliquidation (since 2022) |
Timeline
| Date | Obligation | Scope |
|---|---|---|
| 1 September 2026 | Reception of e-invoices | All TVA-liable entities (including franchise en base) |
| 1 September 2026 | Emission of e-invoices | Grandes Entreprises (GE) and ETI |
| 1 September 2027 | Emission of e-invoices | PME and micro-entreprises |
Key concepts
| Concept | Description |
|---|---|
| PA (Plateforme Agréée) | Certified platform for transmitting/receiving e-invoices. Mandatory for all. |
| PPF (Portail Public de Facturation) | Since Oct 2024, no longer handles emission/reception. Only serves as central directory + e-reporting concentrator. |
| e-Reporting | Transmission of B2C, international, and payment data. Does NOT cover domestic B2B between TVA-liable entities (already transmitted via e-invoicing). |
| Formats | Factur-X (CII), UBL, CII — structured XML embedded in or alongside PDF |
| PEPPOL | European e-invoicing network — accepted delivery channel |
New mandatory mentions (from 1 September 2026, B2B domestic invoices)
| Mention | Notes |
|---|---|
| Client SIREN | Required on all domestic B2B invoices |
| Transaction category | "Biens" / "Services" / "Mixte" — separate from line descriptions |
E-reporting scope
| Transaction type | E-reporting required? |
|---|---|
| B2B domestic (both TVA-liable) | No — covered by e-invoicing |
| B2C | Yes |
| International (export, intra-EU) | Yes |
| Payment data | Yes (for TVA-on-payments regime) |
Mandatory mentions on every invoice (Art. 242 nonies A CGI)
| Mention | Legal basis |
|---|---|
| Invoice date | Art. 242 nonies A CGI |
| Sequential invoice number (no gaps) | Art. 242 nonies A CGI |
| Seller: name, address, SIREN/SIRET | Art. 242 nonies A CGI |
| Buyer: name, address | Art. 242 nonies A CGI |
| Buyer SIREN (B2B domestic, from Sept 2026) | Réforme 2026 |
| VAT identification numbers (seller + buyer for intra-EU) | Art. 242 nonies A CGI |
| Description of goods/services | Art. 242 nonies A CGI |
| Quantity | Art. 242 nonies A CGI |
| Unit price (HT) | Art. 242 nonies A CGI |
| TVA rate(s) applied | Art. 242 nonies A CGI |
| Total HT, TVA amount, Total TTC | Art. 242 nonies A CGI |
| Payment terms (due date) | Art. L441-9 Code de Commerce |
| Late payment penalties rate | Art. L441-10 Code de Commerce |
| Fixed recovery fee (EUR 40) | Art. D441-5 Code de Commerce |
| Early payment discount or "Escompte: néant" | Art. 242 nonies A CGI |
IS Rates (2025)
| Bracket | Rate | Condition |
|---|---|---|
| First EUR 42,500 of profit | 15% (taux réduit PME) | CA < EUR 10M, capital fully paid up, ≥75% held by individuals |
| Above EUR 42,500 | 25% (taux normal) |
Non-deductible charges (common traps)
| Charge | Rule |
|---|---|
| Fines and penalties | Not deductible |
| Luxury expenses (chasse, yacht) | Not deductible |
| Personal expenses of shareholder | Not deductible — risk of "acte anormal de gestion" |
| IS itself | Not deductible |
| Excessive management fees | Excess not deductible |
data/journal-entries.json)High fiscal risk zone, especially for SASU/EURL.
Shareholder current account checks (art. 212 CGI)
| Check | Rule |
|---|---|
| Pre-incorporation expenses | Must be assumed within 6 months of registration; annexed to statuts or PV |
| Home office (bureau à domicile) | Pro-rata of surface area; plan required; non-deductible: mortgage principal, personal utilities |
| Interest on current account | Deductible only up to TMPV BCE rate; capital must be fully paid up (art. 212 CGI) |
| Mixed-use expenses | Only professional portion deductible |
| Currency conversion | BCE rate per transaction or monthly average accepted |
Fiscal Calendar (Key Deadlines)
| Deadline | Obligation |
|---|---|
| Monthly 19th–24th | CA3 (TVA mensuelle) |
| Quarterly | CA3 (TVA trimestrielle if < EUR 4,000/year) |
| May (2nd business day after 1 May) | CA12 annual TVA return |
| 15 March, 15 June, 15 September, 15 December | IS quarterly advances |
| Within 3 months of year-end + 1 month extension | Liasse fiscale + 2065-SD |
| Within 6 months of year-end | AGO (approbation des comptes) |
| 1 month after AGO | Dépôt au greffe |
Check the official calendar: https://www.impots.gouv.fr/professionnel/calendrier-fiscal
Conservative Defaults
| Ambiguity | Default |
|---|---|
| TVA regime unknown | Franchise en base (if CA permits) |
| Charge deductibility doubtful | Non-deductible (conservative) |
| Mixed-use proportion unclear | 0% professional (flag for reviewer) |
| IS rate applicable unclear | 25% (no PME reduced rate) |
| Immobilisation vs charge threshold | EUR 500 HT (capitalise above) |
Key Legal References
| Rule | Article |
|---|---|
| Taxable profit | art. 38-1 CGI |
| Net asset variation | art. 38-2 CGI |
| Deductible charges | art. 39-1 CGI |
| IS rates | art. 219-I CGI |
| PME reduced rate | art. 219-I-b CGI |
| IS non-deductible | art. 39-1-4° CGI |
| Franchise en base TVA | art. 293 B CGI |
| Autoliquidation | art. 283-2 CGI |
| CCA interest cap | art. 39-1-3° and 212 CGI |
| Invoice mentions | art. 242 nonies A CGI |
| FEC obligation | art. L. 47 A-I LPF |
| Document retention | art. L123-22 Code de Commerce |
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