Many Belgian business leaders are expanding their activities in France. Trade, services, e-commerce, franchising, commercial establishment… the situations vary.
With the electronic invoicing reform scheduled for 2026, one question often arises among Franco-Belgian business leaders: who is affected by the electronic invoicing requirement in France?
The answer depends on one key factor: whether or not you have an establishment in France. Even without a physical presence in France, some reporting requirements already exist.
Understanding these rules will help you avoid tax errors and prepare for the reform with peace of mind.
Belgian companies without a place of business in France
A Belgian company can carry out transactions in France without being legally established there. This is the case, for example, when it invoices services to customers located in France or sells goods from French territory.
In this situation, the company is not generally subject to the electronic invoicing obligation, which mainly concerns transactions between companies established in France.
However, it may be affected by another measure arising from the electronic invoicing reform: e-reporting.
E-reporting involves sending certain information about transactions carried out in France to the tax authorities. This does not involve sending the invoice itself, but rather key data such as the transaction amount or the amount of VAT charged.
This information is transmitted via an approved electronic invoicing platform (PDP)..
For a manager, this means that a foreign company may have to declare its transactions carried out in France, even if it is not established there.
In what cases must a Belgian company submit data?
A foreign company is affected when its operations are considered to be located in France and it is liable for French VAT.
A concrete example will help to clarify this.
Let’s imagine a Belgian company providing a service in France for a customer who does not have a French VAT number. In this case, French VAT may apply. The company will then have to submit the transaction data as part of e-reporting.
Conversely, when the customer is a company registered for VAT in France, the reverse charge mechanism may apply. In this configuration, it is often the customer who will have to declare the transaction.
Certain transactions are never affected, in particular exports or intra-Community deliveries that are exempt from VAT.
Sales to private individuals may also be affected. In this case, the data transmitted generally corresponds to the total amount of sales made each day, broken down by VAT rate.
A timetable identical to that of French companies
Even though foreign companies are not subject to electronic invoicing itself, they must comply with the timetable for the electronic invoicing reform for e-reporting.
The effective date depends on the company’s size.
| 1 September 2026 | Large companies ( > 250 employees) Medium-sized companies (between 50 and 249 employees) |
| 1 September 2027 | SMEs (between 10 and 49 employees) Micro-enterprises and micro-businesses ( < 10 employees) |
Certain specific transactions, such as intra-Community acquisitions or reverse charge transactions, will benefit from a grace period with implementation possible from September 2027.
For Franco-Belgian business leaders, this means that there is still time to prepare, but that preparations must begin now.
Anticipating the reform to secure your business
The 2026 electronic invoicing reform does not only affect French companies. Belgian companies operating in France must also prepare for it.
Beyond the regulatory obligation, this reform often involves adapting management tools, invoicing software and administrative processes.
For managers, the challenge is clear: understand their obligations and put the right tools in place before the deadline.
At Alliés Conseils, we regularly assist Franco-Belgian managers facing these issues. Our role is to analyse their situation, secure their VAT obligations in France and help them anticipate the implementation of electronic invoicing platforms.
Every situation is different. Discussing the matter often helps to avoid mistakes and prepare smoothly for the reform to come into force.
If your Belgian company carries out operations in France, now may be the right time to take stock.
