| Indirect tax | VAT (TVA), standard rate 20%Standard rate 20% with reduced rates of 10%, 5.5% and 2.1%; most companies file monthly CA3 returns (small businesses may use the annual simplified regime). The e-invoicing reform adds new mandatory invoice fields (e.g. SIREN, delivery address, goods/services category) that billing software must capture. |
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| E-invoicing | Phasing in · Accredited platforms (plateformes agréées, PA) with Factur-X, UBL or CII; e-reportingSince 1 Sep 2026 all French VAT-registered businesses must be able to receive e-invoices through an accredited platform, and large and mid-size companies (GE/ETI) must issue e-invoices and e-report B2C and cross-border transaction data; SMEs and micro-businesses must issue from 1 Sep 2027. Accepted formats are Factur-X, UBL and CII. |
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| Data protection | GDPR plus the amended Data Protection Act (Loi Informatique et Libertés, Law No. 78-17)GDPR applies directly, supplemented by the amended Data Protection Act (Loi Informatique et Libertés, Law No. 78-17) and supervised by the CNIL; B2B buyers expect an Art. 28 data processing agreement, a sub-processor list and, in practice, EU/EEA hosting or SCC-covered transfers. |
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| AI rules | The EU AI Act applies directly: prohibited AI practices have been banned since 2 Feb 2025, general-purpose AI model rules apply since 2 Aug 2025 and transparency duties (e.g. chatbot disclosure, AI-content labelling) since 2 Aug 2026, while the Digital Omnibus on AI (in force 27 Jul 2026) moved stand-alone high-risk (Annex III) obligations to 2 Dec 2027 and product-embedded high-risk (Annex I) obligations to 2 Aug 2028; France has given coordination of AI market surveillance to the DGCCRF, working with sector regulators such as the CNIL. |
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| Systems we migrate from or connect to | Sage, Cegid, EBP, Pennylane, QuickBooks, Odoo, AxonautMasters, ledgers, stock and open balances move across and are reconciled before cutover. |
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| Payment rails for web apps and SaaS | Cartes Bancaires (CB), SEPA Credit Transfer and Direct Debit, Stripe, Adyen, PayPal |
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| Also worth knowing | Companies must be able to produce a FEC (Fichier des écritures comptables) file on tax audit, and POS or cash software used for consumer sales must meet anti-fraud requirements (e.g. NF525 certification). ERP vendors typically integrate with one or more accredited platforms rather than the tax portal directly. |
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