From September 1, 2026, France will phase in electronic invoicing rules. Amazon sellers must provide a valid SIREN/SIRET in VAT calculation settings to avoid invoice generation interruptions.

1. Key dates

1. September 1, 2026: Phase 1 begins

From September 1, 2026, all businesses in France must be able to receive e-invoices. Large companies (GE) and medium-sized companies (ETI) must start issuing e-invoices. Eligible businesses also begin transaction data e-reporting.

Not all SMEs must issue e-invoices to customers immediately on that date.

2. September 1, 2027: SMEs must issue e-invoices

From September 1, 2027, micro-enterprises, TPE, PME and other SMEs must issue e-invoices, and e-reporting obligations expand accordingly.

2. Core changes

The reform is not just about turning PDF invoices into electronic versions. France is building a digital tax system covering e-invoicing, e-reporting and payment data reporting.

① E-invoicing

B2B domestic transactions within scope cannot rely only on paper invoices or ordinary PDFs. They must be transmitted through a specified electronic system.

French tax authorities require e-invoices and related data to be transmitted through an approved platform (Plateforme Agréée). Accepted structured formats include UBL, CII and Factur-X. Amazon VCS generates UBL invoices and transmits them through an approved platform.

② E-reporting: transaction data

Transactions outside French domestic B2B e-invoicing, such as some B2C sales and cross-border B2B transactions, are not exempt. Relevant transaction data may need to be sent to the French tax authority via e-reporting if within French VAT scope.

③ Payment data reporting

Payment data is not mandatory in all scenarios on September 1, 2026. Some payment data e-reporting starts from September 1, 2027.

3. What Amazon sellers should do

Amazon reminds sellers to provide a valid SIREN/SIRET before September 1, 2026.

SIREN: a 9-digit unique business identification number.

It represents the legal entity (company or sole trader) and remains unchanged after registration.

SIRET: a 14-digit business location identification number.

It consists of the 9-digit SIREN plus a 5-digit NIC identifying the specific location/branch.

Amazon says VCS will generate invoices according to French e-invoicing requirements and submit them through a certified PA (Plateforme Agréée).

Sellers using Amazon VAT calculation services should not wait until after September 1.

Check: Seller Central → VAT Calculation Settings → France → SIREN/SIRET. Confirm the number is valid, matches French tax registration and business entity information, and is not incorrect or outdated.

4. Non-compliance costs

Level 1: Amazon invoice risk

Amazon warns that without a valid SIREN/SIRET by the deadline, invoice generation may be interrupted.

This may affect B2B order invoices, compliance, buyer invoice requests, and later tax records and filing.

Level 2: French tax penalties

After the rules take effect, failure to issue e-invoices may lead to €50 per invoice, up to €15,000 per calendar year.

Businesses that fail to use an approved platform to receive e-invoices may be ordered to correct the issue. Continued non-compliance may result in:

€500 for the first continued violation;

€1,000 for further failure to correct;

€1,000 for each subsequent three-month period of non-compliance.

Eligible first-time violations may be exempted if corrected voluntarily or within 30 days after the tax authority’s first request.

5. What sellers should do now

① Check French VAT and company information

Confirm French VAT number, SIREN, SIRET, company name and registered address are consistent.

② Check VCS in Amazon Seller Central

Check Seller Central → VAT Calculation Settings and confirm a valid SIREN/SIRET is entered for France.

③ Confirm company size and applicable date

Do not assume you must issue e-invoices to all customers on September 1. Check by company size.

Refer to the official schedule published by the French tax authority.

④ Check other platforms

If your French company also uses Shopify, other e-commerce platforms or local B2B clients, confirm how future e-invoicing and e-reporting will be handled.

Final note:

Before September 1, 2026, check SIREN/SIRET in Amazon Seller Central, confirm company size and B2B/B2C/cross-border transaction types, and review e-invoicing and e-reporting obligations in advance. Do not wait until invoicing problems appear.

Facing France's e-invoicing reform and stricter tax/environmental compliance, sellers should review their entity, tax numbers and reporting systems early.

That's all from Yiju Overseas. Feel free to comment below!