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September 11, 2026
File the DES (European services declaration) and the VAT recapitulative statement for intra-Community transactions carried out in August 2026.
September 15, 2026
Déclaration sociale nominative (DSN) for employers with fewer than 50 employees; corporate income tax installment and, depending on the fiscal year-end, final payment; second CVAE (business value-added contribution) installment; payroll tax; Form 2777.
September 16–24, 2026
File and pay VAT under the standard VAT regime on the date shown in the business tax account.
September 30, 2026
File the tax return for fiscal years ended June 30 (plus a 15-day extension for online filing); deadline to enroll in direct debit at the due date for property tax.
To know more…
AI Is Taking Hold in French Businesses
According to a Banque de France survey of approximately 7,000 businesses, more than two-thirds of businesses with at least 20 employees were using generative artificial intelligence at the beginning of 2026. Use remains largely general or experimental, particularly in administration, sales, and support functions. The productivity gains observed are still limited but are expected to increase over the next three years. For very small businesses and SMEs, the challenge is to identify suitable tasks, train employees, protect confidential data, and measure the benefits before investing further.
Electronic Invoicing: The Reform Is Now in Effect
Since September 1, 2026, all businesses established in France and subject to VAT must be able to receive electronic invoices. This requirement applies to businesses of all sizes, including very small businesses, micro-businesses, and professionals covered by the basic VAT exemption scheme.
Since that same date, large businesses and mid-sized enterprises have also been required to issue electronic invoices and transmit certain transaction and payment data to the tax authorities. For SMEs and micro-businesses, the e-invoicing issuance requirement will take effect on September 1, 2027.
In practice, each business should confirm that it has a designated receiving address and is properly connected to an accredited platform. It must also arrange for received invoices to be transferred to its accounting software and determine who will be responsible for reviewing and approving them.
The French government has announced that no penalties will be imposed in 2026, as this initial period will focus on supporting businesses. This is not, however, a postponement of the reform: businesses should take the necessary steps now and resolve any difficulties in receiving electronic invoices.
Sick Leave: New Rules Since September 1
The rules governing medical certificates for sick leave changed on September 1, 2026. The new rules do not apply to leave resulting from a workplace accident or occupational illness.
Healthcare professionals must now state the medical grounds justifying the employee’s absence from work. This information is intended for the medical department of the French national health insurance system (Assurance Maladie) and is not disclosed to the employer.
An initial sick leave certificate is limited to 31 days, and each extension is limited to 62 days. The prescriber may exceed these periods when the patient’s condition requires it but must justify the exception by reference to the applicable medical guidelines.
For employers, these limits may result in more frequent renewals. The usual formalities remain unchanged: the employee submits the employer’s section of the sick leave certificate, and the employer sends the salary certificate required to calculate daily benefits. Information concerning the employee’s health must also remain strictly confidential.
MaPrimeRénov’: Several Types of Projects Are No Longer Eligible
Since September 1, 2026, the eligibility requirements for MaPrimeRénov’, France’s home energy renovation grant, have been significantly tightened.
For a major renovation of a single-family home, the grant is no longer available if the project retains a gas heating system after the work is completed. Homeowners who wish to qualify under the assisted renovation pathway (parcours accompagné) must therefore include the replacement of this equipment in their renovation plan.
The single-measure pathway (par geste) is also changing. Many stand-alone improvements are no longer funded, including certain insulation and ventilation work and several heating and domestic hot water systems powered by wood, solar energy, or a dedicated heat pump.
These changes affect both owner-occupiers and landlords. Before signing an estimate or starting work, owners should confirm that the project is eligible and check when the application must be submitted. Starting work before approval is received may result in the loss of the grant.
Higher Fuel Prices: Support for Construction and Road Transport Businesses
For building and public works businesses using non-road diesel (gazole non routier, or GNR), the exceptional support has been renewed for fuel consumed in August 2026. It amounts to €0.20 per invoiced liter of GNR, capped at €4,000 per business.
The program covers businesses operating in certain building and public works subsectors, including road construction, earthworks, demolition, masonry and structural work, roofing, and timber framing. Among other requirements, they must have no more than 50 employees and meet the program’s other eligibility conditions.
Eligible businesses may submit their application on impots.gouv.fr through September 30, 2026. The French government has also confirmed that the support will be extended for two additional months, through October 31, 2026. However, the regulatory terms applicable to this new period have yet to be specified.
Public road transport businesses benefited from a separate direct support program, calculated according to the number and category of vehicles and capped at €60,000 per business. However, the latest application window closed on September 2, 2026, and no new regulatory program has been published to date.
Very small businesses and SMEs in road transport and building and public works may also review their eligibility for the Prêt Flash Carburant (Flash Fuel Loan). Financing ranges from €5,000 to €50,000 over three years, with a 12-month deferral of principal repayments and no security over the business’s assets or the owner-manager’s personal property. For road transport businesses, fuel expenses must represent at least 5% of revenue. Building and public works businesses are exempt from this requirement.
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