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France

Policy module: src/events/compliance/policies/fr.py (FrancePolicy, using B2BEInvoicingMixin with the default b2b_buyer_scope = DOMESTIC).

Issues: #1061 (ticket rules), #1233 (e-invoicing)

Status

Restricted: domestic B2B attendee invoices blocked for organizers established in France; ticket content requirements covered.

Since 1 September 2026, domestic B2B invoices between taxable persons established in France must be e-invoices issued through a Plateforme Agréée (PA): large companies and mid-sized companies (ETI) must issue them now, SMEs and micro-enterprises from 1 September 2027, and every company must be able to receive them. A PDF is not a valid invoice for these transactions. B2C sales are e-reported by the seller, not e-invoiced.

Organizers of shows with a paid entry whose receipts are subject to VAT must issue a ticket, or record the entry data in a computerized system, before access (CGI art. 290 quater). The ticket must carry specific mentions. Layer 1 covers those mentions through the common ticket content; the record-keeping, reporting and declaration duties are left to later layers.

What Revel does

  • Attendee invoicing can be enabled. HYBRID and AUTO are not refused for French organizations.
  • Domestic B2B invoices are skipped. For organizers established in France, invoice generation and credit notes are skipped, and issuing an existing draft (including drafts created before the gate) is refused with the same reason, only when the buyer's VAT ID starts with FR and VIES confirmed it as valid at checkout or could not be reached. A VAT ID that VIES rejected makes the buyer a consumer, who gets Revel's invoice as usual. The organizer must issue that invoice through its own Plateforme Agréée.
  • The gate binds every French organizer now, SMEs included, although SMEs only have to issue e-invoices from 1 September 2027. Revel cannot know an organizer's size, and French B2B ticket invoices are expected to be rare, so the conservative reading was chosen over a per-organizer "large company / ETI" flag (#1233).
  • Consumers and cross-border business buyers still receive Revel's PDF invoice. B2C e-reporting is the organizer's (through its PA); Revel does not produce an e-reporting export.
  • Skipped documents are recorded (#1091). A refused draft is not: it stays a draft in the invoice list. The owner sees skipped documents under Documents to issue yourself (GET /organization-admin/{slug}/skipped-fiscal-documents) and marks each one done with the number from its own system (POST …/{id}/resolve). The ticket list flags those sales (invoice_skipped), and the revenue report has a Documents to issue yourself sheet.
  • Foreign organizers' events held in France are not affected: a company without a French establishment is not subject to e-invoicing (only to e-reporting, where it applies).
  • Online and offline payments are allowed.
  • The common ticket content covers the art. 290 quater ticket mentions: identification of the organizer, the show, the seat category (tier), the total price paid or the mention of free admission, and a system-assigned sequential number.
  • The revenue report's Transactions sheet carries each ticket's sequential number (ticket_number column), so organizers can reconcile it with their ticketing records (#1090).

Not done in layer 1: the operation journal and record retention (ticket rows are still deleted with the event, tier or user account), the per-séance revenue statement, the SIBIL export and the declaration pack.

  • CGI art. 290 quater: duty to issue a ticket or record the entry before access. Légifrance
  • BOFiP BOI-TVA-DECLA-20-30-20-30: scope limited to shows whose receipts are subject to VAT (§70); e-tickets allowed; retention of electronic data for at least 3 years (§310), 6 years in general; declaration of the computerized system by the organizer (§270). BOFiP
  • Cahier des charges, arrêté of 8 March 1993 as amended by the arrêté of 5 October 2007: mandatory ticket data and system requirements (every operation kept, no change without a trace, revenue statement per séance). Arrêté 1993, Arrêté 2007
  • CGI Annexe IV art. 50 sexies B and art. 50 sexies F (delivery declaration by holders of ticketing software). 50 sexies B, 50 sexies F
  • SIBIL (Loi 2016-925 art. 48, Décret 2017-926): licensed live-performance organizers send ticketing data every quarter, even when ticketing is outsourced. Décret 2017-926, Ministère de la Culture, SIBIL FAQ
  • Tax on live shows (CNM / ASTP), CIBS arts. L. 452-14 to L. 452-27: 3.5% of receipts excluding VAT, owed by the organizer. Légifrance, CNM

  • Secure cash-register software (CGI art. 286 I 3° bis, "NF525"), with a tolerance when all payments go through certain payment intermediaries. BOFiP BOI-TVA-DECLA-30-10-30

  • E-invoicing reform (CGI art. 289 bis and 290, décret 2026-677): domestic B2B e-invoicing through a Plateforme Agréée; issuing for large companies and ETI since 1 September 2026, for SMEs and micro-enterprises from 1 September 2027; receiving for all since 1 September 2026. Formats are Factur-X, UBL or CII under the EN 16931 France CIUS with the BR-FR rules. DGFiP practical guide, July 2026, accredited platforms, external specifications, euinvoice country notes

  • Foreign sellers without a French establishment: e-reporting only, no e-invoicing. impots.gouv.fr
  • Billing mandate (CGI art. 289 I-2): a third party may issue on the supplier's behalf, but the invoice still goes through a PA under the supplier's SIREN (secondary source). guide-plateforme-agreee.fr

These obligations fall on the organizer (the exploitant), with the possible exception of art. 50 sexies F.

Open questions

  • The Légifrance texts of the reform (CGI 289 bis and 290, décret 2026-677) were not retrieved; the dates come from the DGFiP guide. The guide mentions a start-up tolerance without sanctions but gives no end date; penalty amounts were not found.
  • Associations (loi 1901) that are not taxable persons: presumably out of scope as organizers and as buyers, not confirmed.

  • Whether organizers want an export their PA can use for B2C e-reporting.

  • Whether the art. 50 sexies F delivery declaration applies to a non-French SaaS platform that never delivers pre-numbered ticket stock. High impact, unverified.

  • Whether a UUID would have been acceptable as the operation number (layer 1 uses a sequential number).
  • Whether Stripe meets the NF525 tolerance for payments through credit institutions or EU banks.
  • VAT-exempt associations are outside art. 290 quater but may still owe SIBIL and the show tax.
  • The exact SIBIL data model; whether ticket mentions must be in French.
  • French show VAT rates can already be set per tier; not re-verified.

Later layers

  • Issuing domestic B2B invoices through a Plateforme Agréée under the organizer's billing mandate (#1097), building on EN 16931 output (#1234, #1235) and euinvoice's French profile (letsrevel/euinvoice#178).

  • An inalterable operation journal and record retention (protecting ticket records from deletion).

  • A revenue statement (bordereau de recettes) per séance, also serving the CNM/ASTP declaration.
  • A quarterly SIBIL export, and possibly automated transmission.
  • A versioned declaration pack for organizers (art. 50 sexies I), with notice when a release changes the declared elements.
  • A documented NF525 position.

See #1061 and #1233.