Your French Company Must Now Handle Electronic Invoices While You Live Abroad: Reception Since 2026, Issuance, E-Reporting and Fines<\/p>\n
Since 1 September 2026, every company in France must be able to receive electronic invoices, and the issuance obligation already applies to large and intermediate-sized companies, with small and micro-enterprises following on 1 September 2027. If you formed a SAS (soci\u00e9t\u00e9 par actions simplifi\u00e9e, the flexible French corporation most foreign founders choose), a SARL (soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e, the French limited liability company) or registered a branch (succursale) and you run it from London, New York, Dubai or Singapore, this reform reaches you exactly as if you lived in Paris: your French entity must receive its supplier invoices through an approved platform (plateforme agr\u00e9\u00e9e, a dematerialisation operator accredited by the tax administration), issue its own customer invoices in a normed electronic format, and transmit transaction and payment data to the administration (e-reporting). A simple PDF attached to an email is no longer enough. The administration has announced an approach of goodwill and tolerance (bienveillance et tol\u00e9rance) for companies facing difficulties at launch, but the fines are already written into the French Tax Code (Code g\u00e9n\u00e9ral des imp\u00f4ts, CGI): 50 euros per invoice, capped at 15,000 euros per calendar year, for failing to issue invoices in electronic form, plus a separate procedure if you cannot receive them. This article explains, in order, what the reform requires from your French company, what counts as a valid electronic invoice, how to comply in practice from abroad, and what each failure costs under tax and commercial law.<\/p>\n
The Ministry of the Economy states publicly that the business-to-business electronic invoicing reform entered into force (est entr\u00e9e en vigueur) on 1 September 2026, and that more than seven million companies in France are concerned. From that date, all companies, whatever their size, must be able to receive electronic invoices (e-invoicing). Large companies and intermediate-sized companies (grandes entreprises et entreprises de taille interm\u00e9diaire, ETI) must also issue all of their invoices in electronic form and transmit their e-reporting data from the same date. Small and micro-enterprises (petites entreprises et micro-entreprises) must be able to issue invoices electronically and transmit their e-reporting data from 1 September 2027. These dates come from the administration’s own calendar page, and they apply to your French company even though you, the founder or director, live outside France: French tax obligations attach to the French entity, identified by its SIREN number (the nine-digit registration number issued by INSEE, the French statistics institute, when the company is entered on the National Register of Companies, Registre National des Entreprises), not to your personal residence.<\/p>\n
The first consequence is immediate and often underestimated. Since 1 September 2026, your French company must be reachable for electronic invoices: your suppliers that are subject to the issuance obligation send their invoices through approved platforms, and your company must be registered so those invoices find it. The practical instrument is the national directory (annuaire), the central register that routes each invoice to the recipient’s chosen platform. If your company has no approved platform and no directory entry, supplier invoices cannot legally reach you in compliant form, and you accumulate a reception gap while the clock runs. The administration’s tolerance announcement for the launch phase protects companies that encounter difficulties and act in good faith; it does not exempt a company that simply ignores the reform for months. Document every step you take from now on, because proof of diligence is what distinguishes a tolerated delay from a sanctioned omission.<\/p>\n
The second consequence depends on the size of your French business. Size is assessed on the last financial year closed before 1 January 2025, or failing that, the first year closed after that date. A micro-enterprise has fewer than 10 people and turnover or balance-sheet total of 2 million euros or less; a small or medium-sized enterprise has fewer than 250 people and turnover of 50 million euros or balance-sheet total of 43 million euros or less; above those thresholds sit the intermediate-sized companies and large companies. Most foreign-owned French subsidiaries and single-shareholder SAS vehicles fall into the small and micro categories, which means their issuance deadline is 1 September 2027. But two warnings apply. First, if your French company belongs to a foreign group, the assessment may look different from a standalone start-up, so verify your category with your accountant (expert-comptable, the regulated French accounting professional) rather than assuming the 2027 date. Second, the reception obligation and the directory registration concern you already, today, whatever your size. Waiting until summer 2027 to choose a platform is the single most common strategic error: you would spend a full year unable to receive supplier invoices compliantly while your issuance project is still unstarted.<\/p>\n
The third consequence is e-reporting: alongside invoices exchanged between French taxable businesses, your company must transmit transaction and payment data to the tax administration (Direction g\u00e9n\u00e9rale des Finances publiques, DGFiP, the French tax authority). The issuance calendar and the e-reporting calendar move together: large and intermediate-sized companies since 1 September 2026, small and micro-enterprises from 1 September 2027. In practice, e-reporting covers the data the administration cannot collect through e-invoices themselves, and your platform or your software transmits it on your behalf. From the director’s chair abroad, the question is therefore not whether your tiny Lyon or Paris subsidiary is concerned, but through which channel its data already flows or should flow. Ask your accountant today which of your flows are already transmitted and which are not; the answer determines your 2027 work plan.<\/p>\n
These obligations rest on the oldest invoicing rule in French tax law, which the reform extends rather than replaces. Article 289 of the French Tax Code<\/a> provides that every taxable person must ensure that an invoice is issued, by himself or in his name and on his behalf: “Tout assujetti est tenu de s’assurer qu’une facture est \u00e9mise, par lui-m\u00eame, ou en son nom et pour son compte, par son client ou par un tiers”. The same article adds that the invoice is, in principle, issued as soon as the supply or the service is performed: “La facture est, en principe, \u00e9mise d\u00e8s la r\u00e9alisation de la livraison ou de la prestation de services”. Electronic invoicing does not abolish this rule; it changes the compliant form of the invoice for domestic business-to-business transactions. Your company therefore keeps its classic duty to invoice every professional sale or service, and gains a new duty to do so through the approved circuit. Commercial law says the same thing in its own words. Article L441-9 of the Commercial Code (Code de commerce)<\/a> opens with the principle that every purchase of products or services for a professional activity must be invoiced: “Tout achat de produits ou toute prestation de service pour une activit\u00e9 professionnelle fait l’objet d’une facturation”. The buyer must claim the invoice, and both sides keep a copy. When you run the company from abroad, organise this conservation from day one: French law requires accounting documents and supporting papers, including purchase invoices, to be kept for ten years, as Article L123-22 of the Commercial Code<\/a> states plainly: “Les documents comptables et les pi\u00e8ces justificatives sont conserv\u00e9s pendant dix ans”. Tax law mirrors the duty through Article 286 of the French Tax Code<\/a>, which requires taxable persons to keep their books and supporting documents, including purchase invoices, under the conditions of the tax procedure code. An electronic invoice received on your platform is a pi\u00e8ce justificative like any other: archive it for ten years in conditions that guarantee its integrity, and make sure your platform contract or your own storage covers that duration.<\/p>\n Foreign founders sometimes assume that value-added tax (VAT, TVA in French, taxe sur la valeur ajout\u00e9e) does not concern them because they invoice from abroad or hold the company through a foreign holding. That assumption is dangerous in two ways. First, the e-invoicing and e-reporting obligations apply to the French entity’s domestic professional transactions regardless of who owns it. Second, cross-border services trigger the reverse-charge mechanism (autoliquidation): Article 283 of the French Tax Code<\/a> provides that when a supply or service is performed by a taxable person not established in France, the tax is paid by the acquiring taxable customer identified for VAT in France, with the amount shown on the return described in Article 287 of the French Tax Code<\/a>. Concretely, if your foreign parent bills management fees to your French SAS, the French SAS generally self-assesses French VAT on that purchase. Your e-reporting circuit must reflect these flows correctly, and your VAT returns must match the transmitted data: inconsistencies between reported turnover and platform data are exactly the kind of mismatch that triggers questions from the administration. Reconcile the two every quarter with your accountant, and keep the reconciliation papers: in a later audit (contr\u00f4le fiscal), the company that can show a clean trail negotiates from strength.<\/p>\n If you are hesitating between vehicles, the reform is neutral but the compliance burden is not identical in practice. A subsidiary (filiale, a French company owned by your foreign entity) has full obligations as a French taxable person. A branch (succursale, a French establishment of your foreign company without separate legal personality) registered in France and carrying on taxable activity faces the same invoicing duties for its French operations, with the added complexity that its accounting and its platform must be organised inside a structure whose head office sits abroad. Our pillar guide for foreign founders compares these vehicles in detail, including the choice between SAS, SARL, branch and subsidiary for doing business in France<\/a>, and the VAT registration questions are covered in our companion piece on registering for VAT, charging it and recovering it from abroad<\/a>. Read the present article as the invoicing chapter of that same establishment story: whatever vehicle you chose, the invoice circuit must now run through approved rails.<\/p>\n The administration defines an electronic invoice by three cumulative features: it must follow a normed electronic form (forme \u00e9lectronique norm\u00e9e), carry the mandatory invoice mentions in dedicated fields of that format, and be transmitted to the customer through an approved platform that partners with the administration. Each of these three conditions deserves attention, because each one invalidates the comfortable habits of the PDF era. A PDF sent by email, even a neat one generated by your accounting software, does not satisfy the definition: it lacks the structured data fields the administration requires and it bypasses the approved transmission channel. Companies that continue to exchange simple PDFs after their issuance deadline are not issuing electronic invoices within the meaning of the reform; they are issuing non-compliant invoices, exposed to the 50-euro fine discussed below. Migrate your templates and your habits, not just your software licence.<\/p>\n The mandatory mentions (mentions obligatoires) are largely the ones you already know from commercial law, now embedded as structured data. Article L441-9 of the Commercial Code<\/a> lists them: names and addresses of the parties, billing address if different, date of the sale or service, quantity, precise description, unit price excluding VAT, price reductions acquired at the date of sale, the date payment falls due, discount conditions for early payment, the rate of late penalties due the day after the payment date shown on the invoice, and the fixed recovery indemnity (indemnit\u00e9 forfaitaire pour frais de recouvrement, currently 40 euros) owed when sums are paid late. Tax law adds its own mentions through Article 289: VAT identification numbers, the taxable base per rate, the VAT amount, and references to reverse charge or exemption where applicable. In the electronic format, each mention occupies its own dedicated field rather than floating somewhere in a free-text layout, which is precisely what allows the administration to exploit the data automatically. Review one of your current invoices line by line against this list before migration: missing SIREN or intra-Community VAT number (num\u00e9ro de TVA intracommunautaire, the FR-prefixed identifier used for EU VAT operations), vague descriptions such as consulting fees without a period or deliverable reference, and absent penalty rates are the three defects that recur in foreign-run companies, and structured formats will not invent the missing data for you.<\/p>\n Transmission through an approved platform is the third pillar, and the most operational for a director abroad. The administration publishes the official list of approved platforms (plateformes agr\u00e9\u00e9es), and your company must choose one from that list; your accountant, your invoicing software publisher or a dematerialisation operator (op\u00e9rateur de d\u00e9mat\u00e9rialisation) can act as intermediary, but the invoice must travel through the approved circuit. When a supplier invoice arrives on your platform, you are notified and you can follow the invoice’s processing statuses in near real time, with timestamping (horodatage) at each stage of the transmission chain. This tracking is more than comfort: in a payment dispute or a late-payment claim, the platform’s statuses and timestamps prove when the invoice was made available to the recipient, complementing the contractual payment deadline. Our guide on computing and recovering late-payment penalties from abroad<\/a> explains how to use the invoice date and the payment terms to price your claim; keep the platform records alongside the contract, because the two together make the claim audit-proof.<\/p>\n Choosing the platform from abroad requires method rather than haste. Start from the administration’s published list, shortlist two or three operators that serve small foreign-owned structures in English, and verify four points before signing: first, that the operator is genuinely approved and appears on the official list on the day you sign; second, that it handles both your reception today and your issuance by your deadline, so you do not migrate twice; third, that it transmits your e-reporting data and archives invoices for the full ten-year conservation period, or that it interoperates cleanly with the archive solution you designate; fourth, that access, notifications and support work for a director outside France, including multi-user rights so your accountant can operate the account without sharing your personal login. Sign the contract in the company’s name, file it with the company’s records, and record the directory registration date: these three papers are the compliance file an auditor will ask for first.<\/p>\n One particular trap awaits groups that invoice across borders. Invoices between your French company and its foreign parent or sister companies, or with customers outside France, do not circulate as domestic e-invoices in the same way, but their data must still reach the administration through e-reporting, and the VAT treatment, reverse charge or exemption, must be exactly right. Mixed companies that sell both goods and services, or that mix domestic and cross-border flows, should map every flow on one page: domestic business-to-business sales go through e-invoicing; other flows go through e-reporting with the correct VAT code. Have your accountant validate the map in writing each year. The cost of this one-page exercise is trivial next to the cost of a systematic coding error repeated on hundreds of invoices, where the per-invoice fine multiplies fast.<\/p>\n The reform also changes the daily discipline of accounts payable. Because every domestic supplier invoice now arrives on the platform with a timestamp, the payment deadlines of Article L441-10 of the Commercial Code<\/a> run from solid, provable dates: thirty days after receipt of the goods or performance of the service by default, up to sixty days after the invoice date if agreed, or forty-five days end of month if expressly stipulated and not manifestly abusive, with periodic invoices capped at forty-five days after issuance. Late payment then triggers the penalty rate written on the invoice, at least three times the legal interest rate and otherwise the European Central Bank refinancing rate plus ten points, plus the fixed recovery indemnity. For a director abroad, the operational lesson is to connect the platform to a payment workflow: designate who validates each invoice within a set number of days, who releases payment, and who checks that the contractual deadline is met. Companies that let platform notifications pile up unread discover the reform twice, first as unread messages, then as penalty claims from their suppliers.<\/p>\n Compliance from abroad succeeds when the director treats the reform as an organisation project with an owner, a calendar and written records, not as a software purchase. Begin with governance: appoint one person responsible for the invoice circuit inside the company, even if that person is you, and give your French accountant formal access to the platform. Directors who run everything through a personal email address create a single point of failure; a change of address, a lost password or a spam filter then silently breaks reception, and the company learns of the gap months later. Create a company account, attach it to the company’s domain or to an address monitored by at least two people, and record the credentials under the company’s document-retention rules. This costs an afternoon and prevents the most frequent cause of reception failure in small foreign-owned structures.<\/p>\n Continue with registration and directory referencing. Your company must be registered with its approved platform and referenced in the directory so issuers can route invoices to it. Verify the registration with a live test: ask a domestic supplier or your accountant to send a real invoice through the circuit and confirm that it arrives, that the notification reaches you, and that the invoice’s statuses progress normally. Keep the screenshot or the acknowledgment of that first successful reception with your compliance file, dated. Then organise issuance ahead of your deadline rather than at it. Small and micro-enterprises have until 1 September 2027, but configuring issuance means mapping your chart of accounts to the structured mentions, testing the format with your platform, training whoever issues invoices, and updating your general terms of sale (conditions g\u00e9n\u00e9rales de vente, CGV) and your invoice templates. Run a parallel pilot of several weeks where every invoice is produced both in the old way and through the platform, compare the two outputs field by field, and only then switch over. Companies that migrate the night before a legal deadline discover their missing VAT numbers and their vague product descriptions when every invoice is already non-compliant.<\/p>\n E-reporting deserves its own workstream because it is invisible by design: unlike an invoice, a data transmission produces no document the customer sees, so errors accumulate silently. Confirm in writing with your platform or software publisher exactly which flows are transmitted, at what frequency, and under which VAT codes, then reconcile the transmitted data with your VAT returns every quarter. The administration’s practical guide and its company-size factsheets, published on the tax authority’s website, describe the situations case by case, including special profiles such as furnished-rental businesses, property companies (soci\u00e9t\u00e9s civiles immobili\u00e8res, SCI), associations and companies in the overseas departments; if your structure matches one of these profiles, read its dedicated factsheet rather than the general brochure. Keep each quarterly reconciliation signed and dated: in an audit, it proves that the company monitored its transmissions instead of assuming the software did.<\/p>\n Specific attention is due where the director’s life abroad intersects with French formalities. First, language: the platform interface, the directory and the administration’s guides are primarily in French, and the mandatory mentions must appear correctly regardless of the commercial language you use with customers. If your team works in English, maintain a bilingual correspondence table for invoice descriptions so the French structured fields always carry the precise legal wording. Second, signatures and mandates: if a third party issues invoices in your company’s name (self-billing by a customer, or issuance delegated to a service provider), Article 289 of the French Tax Code<\/a> allows it only under a formal mandate, and each invoice is then issued in your name and on your behalf subject to your acceptance. Put every such mandate in writing, define who accepts each invoice, and revoke mandates you no longer monitor. Third, archiving: ten years of invoices must remain readable, complete and accessible to the administration, which means your archiving solution must survive changes of platform, accountant and director. Negotiate reversibility clauses with your operator, export a full archive at least once a year in a durable format, and store it somewhere the company controls. Fourth, internal control: connect platform notifications to a validation-and-payment workflow with named roles and deadlines, so that timestamped reception feeds timely payment and the company never pays late penalties for invoices it received but never read.<\/p>\n Finally, use the tolerance period as a runway, not a shelter. The ministerial announcement of goodwill and tolerance covers companies that encounter difficulties at launch; it rewards visible effort, directory registration, a signed platform contract, a pilot in progress, correspondence with the accountant. It does not protect a company with no platform, no directory entry and no file. If you discover today that your company has been unreachable since 1 September 2026, regularise this week: sign with an approved platform, register in the directory, inform your main suppliers of your reception address, and ask your accountant to confirm the regularisation in writing. A documented catch-up started now is worth more than a perfect system promised for next year.<\/p>\n The tax fines are mechanical, per invoice, and they multiply. Article 1737 of the French Tax Code<\/a> states that failure by a taxable person to issue an invoice in electronic form, under the conditions of the e-invoicing article, triggers a fine of 50 euros per invoice, with total fines for the same calendar year capped at 15,000 euros: “Le non-respect par l’assujetti de l’obligation d’\u00e9mission d’une facture sous une forme \u00e9lectronique dans les conditions pr\u00e9vues \u00e0 l’article 289 bis donne lieu \u00e0 l’application d’une amende de 50 \u20ac par facture, sans que le total des amendes appliqu\u00e9es au titre d’une m\u00eame ann\u00e9e civile puisse \u00eatre sup\u00e9rieur \u00e0 15 000 \u20ac”. Two hundred non-compliant invoices in a year already reach 10,000 euros; three hundred hit the ceiling. For a small trading company issuing a few invoices a week, one year of PDF habits after the issuance deadline costs the full 15,000 euros, before any other sanction. The arithmetic alone justifies migrating early: the platform subscription is a fraction of the fine, and the pilot phase absorbs the errors while they are still free.<\/p>\n Reception failures carry their own procedure. The same Article 1737 of the French Tax Code<\/a> provides that when the administration finds that a taxable person has failed to use an approved platform for receiving electronic invoices, it formally orders compliance within three months; persistence beyond that period triggers a 500-euro fine, then a renewed order, then 1,000 euros, with a further 1,000 euros after each additional three-month period of persistent failure following an unsuccessful formal notice. The text builds a staircase: order, 500 euros, order, 1,000 euros, and 1,000 euros again every quarter while the failure continues. A company that remains unreachable for a year after the first order therefore accumulates several thousand euros on top of the operational chaos of lost invoices. The lesson for the director abroad is that reception is not a passive state: test it, monitor notifications, and react to the first formal notice within days, not months.<\/p>\n The platforms themselves are fined for transmission failures, which matters to you as a customer choosing an operator. Article 1737 of the French Tax Code<\/a> provides that any omission or breach by an approved platform of its data-transmission duties triggers a 50-euro fine per invoice charged to that platform, capped at 45,000 euros per calendar year: “Toute omission ou tout manquement par une plateforme agr\u00e9\u00e9e aux obligations de transmission de donn\u00e9es mentionn\u00e9es \u00e0 l’article 289 E donne lieu \u00e0 une amende de 50 \u20ac par facture mise \u00e0 la charge de cette plateforme, sans que le total des amendes appliqu\u00e9es au titre d’une m\u00eame ann\u00e9e civile puisse \u00eatre sup\u00e9rieur \u00e0 45 000 \u20ac”. This does not make the platform your insurer: if your invoices are wrong because your data is wrong, the liability stays with your company. But it gives you a serious selection criterion and a contractual lever: demand service commitments, transmission reports and incident notifications in the contract, and change operators if reports show repeated failures. Keep the transmission reports with your quarterly reconciliations; they are your evidence that the company’s side of the circuit worked.<\/p>\n Beyond the electronic form, the classic invoice fines continue to apply, and structured formats make them easier for the administration to detect. Article 1737 of the French Tax Code<\/a> punishes any omission or inaccuracy found in invoices with a 15-euro fine: “Toute omission ou inexactitude constat\u00e9e dans les factures ou documents en tenant lieu mentionn\u00e9s aux articles 289 et 290 quinquies donne lieu \u00e0 l’application d’une amende de 15 \u20ac”, with the total per invoice capped at one quarter of the invoiced amount. Missing VAT numbers, wrong rates, absent penalty clauses: each defect is a separate 15 euros, and structured data lets automated checks find them all. Heavier guns exist for fraud: disguising the identity or address of suppliers or customers, issuing invoices for fictitious supplies, or failing to issue invoices and to book transactions triggers a fine of 50 percent of the sums or the invoice, capped at 375,000 euros per year, reduced to 5 percent capped at 37,500 euros where the transaction was properly booked, with the professional customer jointly liable. Electronic invoicing does not create these fines, but it feeds the administration the data that reveals the underlying irregularities. Clean master data, real descriptions, booked transactions: the reform rewards companies that were already rigorous and exposes the others faster.<\/p>\n One safety valve exists, and it rewards exactly the behaviour this article recommends. Article 1737 of the French Tax Code<\/a> provides that the fines for unissued invoices, invoice inaccuracies, electronic-form failures and platform-related breaches do not apply to a first offence committed during the current calendar year and the three preceding years, where the breach was repaired spontaneously or within thirty days of a first request by the administration. Spontaneous correction or correction within thirty days of the first request, for a first offence in nearly four years, wipes the fine. Operational translation: monitor continuously so you detect your own errors first, correct them immediately and in writing, and answer any administration request within the month with proof of correction. The company that discovers its own miscoding in October, reissues correctly and documents the fix pays nothing; the company that waits for the audit pays per invoice. Build a monthly self-check into the workflow: sample ten invoices, verify mentions, formats and transmission statuses, fix and file.<\/p>\n Commercial sanctions complete the picture and they come from your counterparties, not the administration. An invoice that lacks the mandatory mentions of Article L441-9 of the Commercial Code<\/a>, or payment terms that breach Article L441-10 of the Commercial Code<\/a>, gives the other party arguments to delay payment, dispute penalties or report the practice. Conversely, your own suppliers’ non-compliant invoices weaken your deduction position and your payment discipline. Treat invoice quality as a contractual asset: compliant invoices get paid faster and disputed less, and in litigation the company with timestamped, mention-complete invoices proves its claim while the other side explains its gaps.<\/p>\n Since 1 September 2026, your French company must receive electronic invoices through an approved platform, whatever its size; issuance and e-reporting follow since the same date for large and intermediate-sized companies and from 1 September 2027 for small and micro-enterprises. The compliant invoice combines a normed format, complete mandatory mentions and transmission through the approved circuit, and it must be archived for ten years. The fines are per invoice and accumulate quickly: 50 euros per unissued electronic invoice up to 15,000 euros a year, a staircase of orders and fines for reception failures, 15 euros per inaccuracy, with a first-offence waiver for spontaneous or thirty-day correction. From abroad, the winning sequence is short: choose an approved platform now, register in the directory, test reception, pilot issuance, reconcile e-reporting with VAT returns every quarter, and document everything in a compliance file your accountant co-signs. Start this week, and the tolerance period covers a diligent rollout; wait until 2027, and it covers nothing.<\/p>\n","protected":false},"excerpt":{"rendered":" Since 1 September 2026 every French company must receive e-invoices via an approved platform. Issuance and e-reporting follow in 2026 or 2027 by size. Deadlines, checklist and per-invoice fines explained.<\/p>\n","protected":false},"author":251031309,"featured_media":16421,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_kj_source_type":"","_kj_official_id":"","_kj_official_url":"","_kj_judilibre_id":"","_kj_jur":"","_kj_lieu":"","_kj_chambre":"","_kj_rg":"","_kj_date":"","activitypub_content_warning":"","activitypub_content_visibility":"","activitypub_max_image_attachments":4,"activitypub_interaction_policy_quote":"anyone","activitypub_status":"federated","footnotes":""},"categories":[80314,80313],"tags":[],"class_list":["post-2145721","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-decryptage","category-doing-business-in-france"],"yoast_head":"\nB. What counts as a valid electronic invoice: the normed format, the mandatory mentions and the approved platform<\/h3>\n
II. How to comply from abroad and what each failure costs<\/h2>\n
A. The compliance checklist for a director who lives outside France<\/h3>\n
B. The penalties: tax fines per invoice, platform fines, commercial sanctions and the first-offence safety valve<\/h3>\n
Conclusion<\/h2>\n