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In July 2026, the DGFiP published a practical guide to getting started with electronic invoicing: 29 Q&As that confirm there will be no further delays while outlining how to manage potential issues. We have analyzed the full text and identified the practical implications for businesses.
Version 1.4 of the AFNOR XP Z12-012 (formats and profiles) and XP Z12-014 (B2B use cases) standards, dated June 2026, was released on July 1, 2026. We have analyzed its impact on ongoing compliance projects and have outlined the key changes below.
In a July 8, 2026 update to the BOFiP, the authorities reaffirmed that providing an asset under a finance lease or hire-purchase agreement is classified as a rental rather than a supply of goods. On the eve of the ordinance postponing the entry into force of the CIBS, this republication helps prepare for a transitional period.
Framework and safeguards for computerized data processing procedures in the audit of computerized accounting records: advance notification, right of option, objection to audit, communication of findings, and penalties (FTC, art. 1729 H).
VAT and beneficial owner: the Conseil d'État refocuses the analysis on the contract rather than on the indirect economic benefit. Lessons from the American Express Carte France case (CE, April 10, 2026).
By a judgment of 5 March 2026, the Court of Justice of the European Union has clarified the VAT treatment of exchanges of virtual currency that can only be used in an online video game against traditional currencies.
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