{"id":4822,"date":"2026-02-03T16:55:39","date_gmt":"2026-02-03T16:55:39","guid":{"rendered":"https:\/\/www.studiolegalecatasti.it\/?p=4822"},"modified":"2026-02-03T16:55:39","modified_gmt":"2026-02-03T16:55:39","slug":"fatturazione-elettronica-francia-2026-2027","status":"publish","type":"post","link":"https:\/\/www.catastilegalinternational.com\/it\/fatturazione-elettronica-francia-2026-2027\/","title":{"rendered":"Fatturazione elettronica 2026\u20132027 (Francia): cosa cambia, per chi e come mettersi in regola"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4822\" class=\"elementor elementor-4822 elementor-4400\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0d620a1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0d620a1\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9322a6f\" data-id=\"9322a6f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-053deb6 elementor-widget elementor-widget-text-editor\" data-id=\"053deb6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">La riforma della fatturazione elettronica <\/span><b>non<\/b><span style=\"font-weight: 400;\"> \u00e8 un semplice \u201cpassaggio al PDF\u201d ma organizza uno scambio strutturato delle fatture e una trasmissione dei dati all\u2019amministrazione fiscale, secondo un calendario progressivo che inizia il <\/span><b>1\u00b0 settembre 2026<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-11c36f3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"11c36f3\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-928ba85\" data-id=\"928ba85\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f91f92e elementor-widget elementor-widget-heading\" data-id=\"f91f92e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">1) Che cos\u2019\u00e8 la fatturazione elettronica e da quando \u00e8 obbligatoria?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-25802dc elementor-widget elementor-widget-text-editor\" data-id=\"25802dc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Nel contesto della riforma, una \u201cfattura elettronica\u201d (<\/span><i><span style=\"font-weight: 400;\">e-invoicing<\/span><\/i><span style=\"font-weight: 400;\">) \u00e8 una fattura creata, trasmessa e ricevuta in formato dematerializzato, secondo un <\/span><b>formato strutturato<\/b><span style=\"font-weight: 400;\"> che consente un trattamento automatizzato.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\">I formati previsti includono in particolare <\/span><b><i>Factur-X<\/i><\/b><span style=\"font-weight: 400;\">, <\/span><b><i>UBL<\/i><\/b><span style=\"font-weight: 400;\"> e <\/span><b><i>CII<\/i><\/b><span style=\"font-weight: 400;\">.<\/span><\/p><p><b>N.B.<\/b><span style=\"font-weight: 400;\">: un PDF inviato via e-mail <\/span><b>non<\/b><span style=\"font-weight: 400;\"> \u00e8, di per s\u00e9, una fattura elettronica ai sensi della riforma, salvo che rientri in un sistema conforme (ad es. <\/span><b><i>Factur-X<\/i><\/b><span style=\"font-weight: 400;\">).<\/span><\/p><h3><b>A partire da quando?<\/b><\/h3><ul><li><b>1\u00b0 settembre 2026<\/b><span style=\"font-weight: 400;\"> \u2192 obbligo di <\/span><b>ricezione<\/b><span style=\"font-weight: 400;\"> delle fatture elettroniche per tutte le imprese interessate + obbligo di <\/span><b>emissione<\/b><span style=\"font-weight: 400;\"> per grandi imprese ed ETI.<\/span><\/li><li><span style=\"font-weight: 400;\"><b style=\"font-style: inherit;\">1\u00b0 settembre 2027<\/b><span style=\"font-weight: 400;\"> \u2192 obbligo di <\/span><b style=\"font-style: inherit;\">emissione<\/b><span style=\"font-weight: 400;\"> per PMI e micro-imprese.<\/span><\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d1c6865 elementor-cta--layout-image-left elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"d1c6865\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h2 class=\"elementor-cta__title elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tFatturazione elettronica in Francia: il tuo caso rientra negli obblighi?\t\t\t\t\t<\/h2>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__description elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tAnalizzare correttamente flussi, scadenze ed esclusioni \u00e8 essenziale per evitare errori e non conformit\u00e0\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__button-wrapper elementor-cta__content-item elementor-content-item \">\n\t\t\t\t\t<a class=\"elementor-cta__button elementor-button elementor-size-\" href=\"https:\/\/www.studiolegalecatasti.it\/contatti\/\">\n\t\t\t\t\t\tCONTATTI\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dd83b06 elementor-widget elementor-widget-heading\" data-id=\"dd83b06\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">2) Gli obiettivi perseguiti<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ff391bc elementor-widget elementor-widget-text-editor\" data-id=\"ff391bc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">L\u2019amministrazione fiscale evidenzia obiettivi molto operativi:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">contrastare la frode IVA grazie a una migliore tracciabilit\u00e0 dei flussi;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">semplificare la vita delle imprese (standardizzazione, automazione);<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">consentire, nel tempo, la precompilazione di alcune dichiarazioni IVA sulla base dei dati raccolti.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8ed2f04 elementor-widget elementor-widget-heading\" data-id=\"8ed2f04\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">3) Quali imprese sono interessate (e secondo quali soglie)?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-35393a1 elementor-widget elementor-widget-text-editor\" data-id=\"35393a1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">La riforma riguarda le imprese <\/span><b>stabilite in Francia<\/b><span style=\"font-weight: 400;\"> e <\/span><b>soggette a IVA<\/b><span style=\"font-weight: 400;\"> (comprese quelle che beneficiano della franchigia di base), fatti salvi i casi di esclusione settoriale o per tipologia di operazione indicati pi\u00f9 avanti.<\/span><\/p><p><span style=\"font-weight: 400;\">Per il calendario, l\u2019amministrazione distingue le imprese in base alla loro categoria (micro \/ PMI \/ ETI \/ grandi imprese), definite in via ordinaria sulla base delle soglie di <\/span><b>numero di dipendenti<\/b><span style=\"font-weight: 400;\"> e di <\/span><b>fatturato annuo (IVA esclusa)<\/b><span style=\"font-weight: 400;\"> o <\/span><b>totale di bilancio<\/b><span style=\"font-weight: 400;\"> (decreto).<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f647ff8 elementor-widget elementor-widget-heading\" data-id=\"f647ff8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Calendario sintetico (per dimensione dell\u2019impresa)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c4e5297 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c4e5297\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5cccfcc\" data-id=\"5cccfcc\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-aefbe35 elementor-widget elementor-widget-spacer\" data-id=\"aefbe35\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-f9a3f76 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f9a3f76\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-inner-column elementor-element elementor-element-31c785b\" data-id=\"31c785b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e53dc95 elementor-widget elementor-widget-text-editor\" data-id=\"e53dc95\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>Categoria<\/b><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4b41820 elementor-widget elementor-widget-spacer\" data-id=\"4b41820\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-520e190 elementor-widget elementor-widget-text-editor\" data-id=\"520e190\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Micro-impresa<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2a1a31f elementor-widget elementor-widget-text-editor\" data-id=\"2a1a31f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">PMI<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-58af192 elementor-widget elementor-widget-text-editor\" data-id=\"58af192\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">ETI<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dffc0a4 elementor-widget elementor-widget-text-editor\" data-id=\"dffc0a4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Grande impresa<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-inner-column elementor-element elementor-element-93ad746\" data-id=\"93ad746\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-801d7dd elementor-widget elementor-widget-text-editor\" data-id=\"801d7dd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>Soglie ( fatturato annuo IVA escl.)<\/b><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9950115 elementor-widget elementor-widget-text-editor\" data-id=\"9950115\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">\u2264 2 M\u20ac<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4160606 elementor-widget elementor-widget-text-editor\" data-id=\"4160606\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">\u2264 50 M\u20ac<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6724f13 elementor-widget elementor-widget-text-editor\" data-id=\"6724f13\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">\u2264 1,5 Md\u20ac<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-59d7b50 elementor-widget elementor-widget-text-editor\" data-id=\"59d7b50\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">oltre<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-inner-column elementor-element elementor-element-a89badd\" data-id=\"a89badd\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-36a7ac5 elementor-widget elementor-widget-text-editor\" data-id=\"36a7ac5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>Ricezione e-fatture<\/b><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-78b18c4 elementor-widget elementor-widget-spacer\" data-id=\"78b18c4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-894f4c9 elementor-widget elementor-widget-text-editor\" data-id=\"894f4c9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">01\/09\/2026<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5f41317 elementor-widget elementor-widget-text-editor\" data-id=\"5f41317\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">01\/09\/2026<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-630333f elementor-widget elementor-widget-text-editor\" data-id=\"630333f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">01\/09\/2026<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-34283bf elementor-widget elementor-widget-text-editor\" data-id=\"34283bf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">01\/09\/2026<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-inner-column elementor-element elementor-element-a8151e9\" data-id=\"a8151e9\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-160b1c2 elementor-widget elementor-widget-text-editor\" data-id=\"160b1c2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>Emissione e-fatture + e-reporting<\/b><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8b86c50 elementor-widget elementor-widget-text-editor\" data-id=\"8b86c50\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">01\/09\/2027<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3a4c47d elementor-widget elementor-widget-text-editor\" data-id=\"3a4c47d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">01\/09\/2027<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c7c478c elementor-widget elementor-widget-text-editor\" data-id=\"c7c478c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">01\/09\/2026<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f1b7118 elementor-widget elementor-widget-text-editor\" data-id=\"f1b7118\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">01\/09\/2026<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-3e01079 elementor-widget elementor-widget-spacer\" data-id=\"3e01079\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6f5e9ef elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6f5e9ef\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-22dda45\" data-id=\"22dda45\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-055616a elementor-widget elementor-widget-heading\" data-id=\"055616a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">4) Distinguere correttamente <i>e-invoicing<\/i> ed <i>e-reporting<\/i><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3a756d2 elementor-widget elementor-widget-heading\" data-id=\"3a756d2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">A) <i>E-invoicing<\/i> (fatture B2B domestiche)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3450065 elementor-widget elementor-widget-text-editor\" data-id=\"3450065\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">L\u2019<\/span><b><i>e-invoicing<\/i><\/b><span style=\"font-weight: 400;\"> riguarda lo scambio di fatture tra professionisti (B2B) stabiliti in Francia per operazioni rientranti nel perimetro.<\/span><\/p><p><span style=\"font-weight: 400;\">La fattura transita tramite una <\/span><b>piattaforma accreditata<\/b><span style=\"font-weight: 400;\">, che gestisce l\u2019inoltro e la trasmissione dei dati richiesti.<\/span><\/p><p><b>Momento della trasmissione<\/b><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Al momento dell\u2019emissione della fattura: invio al cliente tramite piattaforma ed estrazione\/trasmissione dei dati necessari all\u2019amministrazione secondo i canali previsti.<\/span><\/li><\/ul><p><b>N.B.<\/b><span style=\"font-weight: 400;\">: la riforma introduce ulteriori dati di fattura che possono essere richiesti (ad es. numero <\/span><b>SIREN <\/b><span style=\"font-weight: 400;\">del cliente, categoria dell\u2019operazione, opzione IVA per cassa o per competenza, indirizzo di consegna se diverso).<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7e31972 elementor-widget elementor-widget-heading\" data-id=\"7e31972\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">B) <i>E-reporting<\/i> (dati di transazione e\/o di pagamento)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-61b4848 elementor-widget elementor-widget-text-editor\" data-id=\"61b4848\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">L\u2019<\/span><b><i>e-reporting<\/i><\/b><span style=\"font-weight: 400;\"> riguarda le operazioni che non rientrano nell\u2019<\/span><i><span style=\"font-weight: 400;\">e-invoicing<\/span><\/i><span style=\"font-weight: 400;\">, in particolare:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">vendite o prestazioni verso privati (B2C);<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">operazioni con l\u2019estero (a seconda dei casi);<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">per alcune prestazioni, trasmissione dei dati di incasso (IVA esigibile all\u2019incasso).<\/span><\/li><\/ul><h4><b>Due sotto-categorie da non confondere<\/b><\/h4><p><b><em>E-reporting<\/em> delle transazioni<\/b><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Trasmissione periodica dei dati di vendita o prestazione (importi, IVA, ecc.) quando non esiste una fattura elettronica B2B domestica corrispondente.<\/span><\/li><\/ul><p><b><em>E-reporting<\/em> dei pagamenti<\/b><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Trasmissione della data di incasso e dell\u2019importo incassato (per aliquota IVA, se del caso).<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">Se l\u2019operazione ha dato luogo a una fattura elettronica, l\u2019informazione pu\u00f2 essere trasmessa tramite uno stato \u201cincassata\u201d che completa la fattura.<\/span><\/p><h4><b>Quando vengono trasmessi i dati?<\/b><\/h4><p><span style=\"font-weight: 400;\">L\u2019amministrazione precisa che i dati di <\/span><i><span style=\"font-weight: 400;\">e-reporting<\/span><\/i> <b>non<\/b><span style=\"font-weight: 400;\"> sono trasmessi in tempo reale. Si applica una periodicit\u00e0 in funzione del regime IVA:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Regime reale ordinario<\/b><span style=\"font-weight: 400;\"> \u2192 trasmissione per decadi, entro 7 giorni dalla fine della decade;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Regime reale semplificato<\/b><span style=\"font-weight: 400;\"> \u2192 mensile, entro 10 giorni dalla fine del mese;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Franchigia<\/b><span style=\"font-weight: 400;\"> \u2192 mensile, entro 10 giorni dalla fine del mese;<\/span><\/li><\/ul><p><b>Lavori immobiliari<\/b><span style=\"font-weight: 400;\"> (secondo tabella) \u2192 reale ordinario per decadi, entro 10 giorni.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3d2eedd elementor-widget elementor-widget-heading\" data-id=\"3d2eedd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">5) Obblighi e calendario: focus per tipologia di impresa<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4c648a4 elementor-widget elementor-widget-text-editor\" data-id=\"4c648a4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3><b>Grandi imprese ed ETI<\/b><\/h3><p><b>01\/09\/2026<\/b><span style=\"font-weight: 400;\">:<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> \u2192 obbligo di ricezione delle e-fatture;<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> \u2192 obbligo di emissione delle e-fatture (B2B domestico);<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> \u2192 obbligo di <\/span><i><span style=\"font-weight: 400;\">e-reporting<\/span><\/i><span style=\"font-weight: 400;\"> per le operazioni fuori <\/span><i><span style=\"font-weight: 400;\">e-invoicing<\/span><\/i><span style=\"font-weight: 400;\"> (B2C, estero, ecc.).<\/span><\/p><h3><b>PMI e micro-imprese<\/b><\/h3><p><b>01\/09\/2026<\/b><span style=\"font-weight: 400;\">:<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> \u2192 obbligo di ricezione delle e-fatture.<\/span><\/p><p><b>01\/09\/2027<\/b><span style=\"font-weight: 400;\">:<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> \u2192 obbligo di emissione delle e-fatture + <\/span><i><span style=\"font-weight: 400;\">e-reporting<\/span><\/i><span style=\"font-weight: 400;\">.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b3f47a0 elementor-widget elementor-widget-heading\" data-id=\"b3f47a0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">6) Casi particolari: fatture a privati e clienti esteri<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b33d325 elementor-widget elementor-widget-text-editor\" data-id=\"b33d325\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3><b>A) Clienti privati (B2C)<\/b><\/h3><p><span style=\"font-weight: 400;\">Le fatture emesse verso privati non rientrano nel perimetro dell\u2019<\/span><i><span style=\"font-weight: 400;\">e-invoicing<\/span><\/i><span style=\"font-weight: 400;\">. Tuttavia, tali operazioni rientrano normalmente nell\u2019<\/span><i><span style=\"font-weight: 400;\">e-reporting<\/span><\/i><span style=\"font-weight: 400;\"> (transazioni e, se del caso, pagamenti con IVA a incasso).<\/span><\/p><p><span style=\"font-weight: 400;\">Esempi esplicitamente illustrati:<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> \u2192 operazioni B2C domestiche o internazionali (prestazioni verso un privato in Francia, UE o extra-UE).<\/span><\/p><h3><b>B) Clienti esteri<\/b><\/h3><p><span style=\"font-weight: 400;\">Le operazioni rientranti nel <\/span><i><span style=\"font-weight: 400;\">e-reporting <\/span><\/i><span style=\"font-weight: 400;\">possono esemplificarsi come segue:\u00a0 <\/span><\/p><p><span style=\"font-weight: 400;\">\u2192 esportazioni (verso soggetti passivi extra-UE o non soggetti passivi extra-UE) ;<\/span><\/p><p><span style=\"font-weight: 400;\">\u2192 vendite a distanza intracomunitarie (in base alle soglie);<\/span><\/p><p><span style=\"font-weight: 400;\">\u2192 prestazioni di servizi rese a un\u2019impresa estera o a un privato extra-UE <\/span><\/p><p><span style=\"font-weight: 400;\">\u2192 <\/span><i><span style=\"font-weight: 400;\">e-reporting<\/span><\/i><span style=\"font-weight: 400;\"> secondo le regole di territorialit\u00e0 e IVA illustrate.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-84335c1 elementor-widget elementor-widget-heading\" data-id=\"84335c1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">7) Quali vendite o prestazioni non sono interessate dalla fatturazione elettronica?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-29b0564 elementor-widget elementor-widget-text-editor\" data-id=\"29b0564\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Occorre distinguere:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">ci\u00f2 che \u00e8 <\/span><b>fuori dall\u2019<\/b><b><i>e-invoicing<\/i><\/b><span style=\"font-weight: 400;\"> (ma potenzialmente soggetto a <\/span><i><span style=\"font-weight: 400;\">e-reporting<\/span><\/i><span style=\"font-weight: 400;\">);<\/span><span style=\"font-weight: 400;\"><br \/><br \/><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">ci\u00f2 che \u00e8 <\/span><b>fuori dalla riforma<\/b><span style=\"font-weight: 400;\"> (n\u00e9 <\/span><i><span style=\"font-weight: 400;\">e-invoicing<\/span><\/i><span style=\"font-weight: 400;\"> n\u00e9 <\/span><i><span style=\"font-weight: 400;\">e-reporting<\/span><\/i><span style=\"font-weight: 400;\">).<\/span><span style=\"font-weight: 400;\"><br \/><br \/><\/span><\/li><\/ul><h3><b>A) Operazioni esonerate dall\u2019obbligo di fatturazione<\/b><\/h3><p><span style=\"font-weight: 400;\">(\u2192 fuori <\/span><i><span style=\"font-weight: 400;\">e-invoicing<\/span><\/i><span style=\"font-weight: 400;\"> e fuori trasmissione)<\/span><\/p><p><span style=\"font-weight: 400;\">L\u2019amministrazione indica che alcune operazioni, in particolare quelle esenti IVA ai sensi degli articoli 261-261 E del CGI e per le quali non vi \u00e8 obbligo di fatturazione, non sono interessate dal versante emissione\/trasmissione della fattura elettronica.<\/span><\/p><p><span style=\"font-weight: 400;\">Sono citati a titolo di esempio: <\/span><b>sanit\u00e0, istruzione\/formazione, immobiliare, associazioni senza scopo di lucro, banca\/assicurazione.<\/b><\/p><h3><b>B) Operazioni \u201cfuori campo\u201d \/ casi di esclusione specifici<\/b><\/h3><p><span style=\"font-weight: 400;\">La documentazione operativa dell\u2019amministrazione fiscale francese contiene ulteriori casi di esclusione o di trattamento particolare (ad es. alcune situazioni legate ai regimi OSS o a operazioni coperte da altre fonti informative).<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b417e7b elementor-widget elementor-widget-heading\" data-id=\"b417e7b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">8) Piattaforma accreditata: a cosa serve e come funziona?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-feddc41 elementor-widget elementor-widget-text-editor\" data-id=\"feddc41\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Una piattaforma accreditata (detta anche piattaforma di dematerializzazione \u201cpartner\u201d) \u00e8 un prestatore di servizi registrato presso l\u2019amministrazione per una durata di 3 anni, rinnovabile.<\/span><\/p><p><span style=\"font-weight: 400;\">In concreto, serve a:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">emettere, trasmettere e ricevere le fatture elettroniche;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">estrarre i dati utili e trasmetterli secondo le prescrizioni;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">trasmettere i dati di <\/span><i><span style=\"font-weight: 400;\">e-reporting<\/span><\/i><span style=\"font-weight: 400;\"> (transazioni e, se del caso, pagamenti);<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">garantire interoperabilit\u00e0 e sicurezza degli scambi.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">L\u2019amministrazione francese mette inoltre a disposizione l\u2019<\/span><a href=\"https:\/\/www.impots.gouv.fr\/je-consulte-la-liste-des-plateformes-agreees\"><span style=\"font-weight: 400;\">elenco delle piattaforme accreditate autorizzate<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-98b72b0 elementor-widget elementor-widget-heading\" data-id=\"98b72b0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Conclusione<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2581ee5 elementor-widget elementor-widget-text-editor\" data-id=\"2581ee5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Ad oggi, un\u2019impresa francese pu\u00f2 preparare la propria conformit\u00e0 alla fatturazione elettronica seguendo queste fasi:<\/span><\/p><ol><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">qualificare i propri flussi (B2B Francia \/ B2C \/ export \/ servizi all\u2019estero \/ IVA per cassa);<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">scegliere la piattaforma accreditata (o verificare che lo strumento utilizzato sia collegato a una piattaforma accreditata);<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">anticipare le scadenze: ricezione nel 2026 per tutti, emissione nel 2026 o 2027 in base alla dimensione dell\u2019impresa.<\/span><\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a6b4ee elementor-widget elementor-widget-text-editor\" data-id=\"6a6b4ee\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Per domande relative alla vostra situazione potete contattare direttamente lo Studio.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-78bda16 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"78bda16\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-bdc74ad\" data-id=\"bdc74ad\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9a52c2b content-align-cta-center elementor-widget elementor-widget-eael-cta-box\" data-id=\"9a52c2b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"eael-cta-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"eael-call-to-action cta-basic bg-lite cta-preset-1\">\n        <h2 class=\"title eael-cta-heading\">Studio Legale Internazionale AC Legal<\/h2><p style=\"text-align: center\">Non esitate a contattarci al fine di chiarire la Vostra situazione su tali tematiche; saremo lieti di aiutarVi.<\/p><a href=\"https:\/\/www.studiolegalecatasti.it\/contatti\/\" class=\"cta-button cta-preset-1  \">CONTATTI<\/a>\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cdbf9be elementor-widget-divider--view-line_icon elementor-view-default elementor-widget-divider--element-align-center elementor-widget elementor-widget-divider\" data-id=\"cdbf9be\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon elementor-divider__element\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-asterisk\"><\/i><\/div>\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b4ef823 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b4ef823\" data-element_type=\"section\" data-e-type=\"section\" id=\"NOTE\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-10cc3cc\" data-id=\"10cc3cc\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e6df3c8 elementor-widget elementor-widget-text-editor\" data-id=\"e6df3c8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\">L\u2019opinione espressa in quest\u2019articolo ha carattere meramente divulgativo.<br \/><br \/>L&#8217;articolo non ha in alcun modo valore di parere legale.<br \/><br \/>Inoltre, \u00e8 bene ricordare che la tematica fiscale di ogni cliente \u00e8 diversa in quanto le situazioni personali e patrimoniali sono, nella maggior parte dei casi, essenzialmente diverse.<br \/><br \/>Qualora doveste avere un problema fiscale simile, Vi invitiamo a contattarci per una prima discussione del Vostro caso.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ed85700 elementor-widget-divider--view-line_icon elementor-view-default elementor-widget-divider--element-align-center elementor-widget elementor-widget-divider\" data-id=\"ed85700\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon elementor-divider__element\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-asterisk\"><\/i><\/div>\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cde17eb elementor-widget elementor-widget-toggle\" data-id=\"cde17eb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2151\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-2151\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Quando diventa obbligatoria la fatturazione elettronica in Francia?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2151\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-2151\"><p><span style=\"font-weight: 400;\">La fatturazione elettronica diventa obbligatoria in Francia a partire dal 1\u00b0 settembre 2026, secondo un calendario progressivo.<\/span><\/p><p><span style=\"font-weight: 400;\">Da tale data, tutte le imprese interessate devono essere in grado di ricevere fatture elettroniche.<\/span><\/p><p><span style=\"font-weight: 400;\">L\u2019obbligo di emissione scatta invece dal 1\u00b0 settembre 2026 per le grandi imprese e le ETI e dal 1\u00b0 settembre 2027 per le PMI e le micro-imprese.<\/span><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2152\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-2152\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Qual \u00e8 la differenza tra e-invoicing ed e-reporting?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2152\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-2152\"><p><span style=\"font-weight: 400;\">L\u2019<\/span><b>e-invoicing<\/b><span style=\"font-weight: 400;\"> riguarda lo scambio di <\/span><b>fatture elettroniche B2B domestiche<\/b><span style=\"font-weight: 400;\"> tra imprese stabilite in Francia, tramite una piattaforma accreditata. La fattura viene trasmessa al cliente e i dati rilevanti vengono inoltrati all\u2019amministrazione fiscale.<\/span><\/p><p><span style=\"font-weight: 400;\">L\u2019<\/span><b>e-reporting<\/b><span style=\"font-weight: 400;\">, invece, riguarda le <\/span><b>operazioni che non rientrano nell\u2019e-invoicing<\/b><span style=\"font-weight: 400;\">, in particolare:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">vendite o prestazioni verso privati (B2C),<\/span><span style=\"font-weight: 400;\"><br \/><br \/><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">operazioni con l\u2019estero,<\/span><span style=\"font-weight: 400;\"><br \/><br \/><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">e, in alcuni casi, la trasmissione dei dati di pagamento (IVA esigibile all\u2019incasso).<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">Si tratta quindi di due obblighi distinti, applicabili a seconda della natura dell\u2019operazione.<\/span><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2153\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-2153\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Le PMI sono soggette alla fatturazione elettronica in Francia?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2153\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-2153\"><p><span style=\"font-weight: 400;\">S\u00ec. Anche le <\/span><b>PMI<\/b><span style=\"font-weight: 400;\"> sono soggette alla riforma della fatturazione elettronica. In particolare:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">dal <\/span><b>1\u00b0 settembre 2026<\/b><span style=\"font-weight: 400;\"> hanno l\u2019obbligo di <\/span><b>ricevere<\/b><span style=\"font-weight: 400;\"> fatture elettroniche;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">dal <b style=\"font-style: inherit;\">1\u00b0 settembre 2027<\/b><span style=\"font-weight: 400;\"> hanno l\u2019obbligo di <\/span><b style=\"font-style: inherit;\">emettere<\/b><span style=\"font-weight: 400;\"> fatture elettroniche e di adempiere agli obblighi di <\/span><b style=\"font-style: inherit;\">e-reporting<\/b><span style=\"font-weight: 400;\">.<\/span><\/span><\/li><\/ul><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2154\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-2154\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Le fatture ai privati rientrano nell\u2019e-invoicing?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2154\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-2154\"><p><b>No<\/b><span style=\"font-weight: 400;\">. Le fatture emesse verso <\/span><b>clienti privati (B2C)<\/b> <b>non rientrano<\/b><span style=\"font-weight: 400;\"> nel perimetro dell\u2019<\/span><b>e-invoicing<\/b><span style=\"font-weight: 400;\">.<\/span><\/p><p><span style=\"font-weight: 400;\">Tuttavia, tali operazioni sono generalmente soggette all\u2019<\/span><b>e-reporting<\/b><span style=\"font-weight: 400;\">, che prevede la trasmissione dei dati delle transazioni e, se applicabile, dei dati di pagamento secondo le modalit\u00e0 e le periodicit\u00e0 previste.<\/span><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8d1ac48 elementor-widget-divider--separator-type-pattern elementor-widget-divider--no-spacing elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"8d1ac48\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\" style=\"--divider-pattern-url: url(&quot;data:image\/svg+xml,%3Csvg xmlns=&#039;http:\/\/www.w3.org\/2000\/svg&#039; preserveAspectRatio=&#039;none&#039; overflow=&#039;visible&#039; height=&#039;100%&#039; viewBox=&#039;0 0 24 24&#039; fill=&#039;black&#039; stroke=&#039;none&#039;%3E%3Cpath d=&#039;M24,8v12H0V8H24z M24,4v1H0V4H24z&#039;\/%3E%3C\/svg%3E&quot;);\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d1dc818 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"d1dc818\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-52a0bc7\" data-id=\"52a0bc7\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2895e7e elementor-widget elementor-widget-heading\" data-id=\"2895e7e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">ALTRI ARTICOLI SUL BLOG<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-27632f8 elementor-posts--thumbnail-none elementor-grid-3 elementor-grid-tablet-2 elementor-grid-mobile-1 elementor-card-shadow-yes elementor-posts__hover-gradient elementor-widget elementor-widget-posts\" data-id=\"27632f8\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;cards_columns&quot;:&quot;3&quot;,&quot;cards_columns_tablet&quot;:&quot;2&quot;,&quot;cards_columns_mobile&quot;:&quot;1&quot;,&quot;cards_row_gap&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:35,&quot;sizes&quot;:[]},&quot;cards_row_gap_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;cards_row_gap_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"posts.cards\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-posts-container elementor-posts elementor-posts--skin-cards elementor-grid\" role=\"list\">\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-4871 post type-post status-publish format-standard has-post-thumbnail hentry category-fiscalita-internazionale\" role=\"listitem\">\n\t\t\t<div class=\"elementor-post__card\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h6 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/www.catastilegalinternational.com\/it\/tassazione-delle-plusvalenze-su-criptovalute-in-francia-2026\/\" target=&quot;_blank&quot;>\n\t\t\t\tTassazione delle plusvalenze su criptovalute in Francia (2026)\t\t\t<\/a>\n\t\t<\/h6>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.catastilegalinternational.com\/it\/tassazione-delle-plusvalenze-su-criptovalute-in-francia-2026\/\" aria-label=\"Leggi tutto Tassazione delle plusvalenze su criptovalute in Francia (2026)\" tabindex=\"-1\" target=\"_blank\">\n\t\t\tLEGGERE \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-4822 post type-post status-publish format-standard has-post-thumbnail hentry category-digital-tax\" role=\"listitem\">\n\t\t\t<div class=\"elementor-post__card\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h6 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/www.catastilegalinternational.com\/it\/fatturazione-elettronica-francia-2026-2027\/\" target=&quot;_blank&quot;>\n\t\t\t\tFatturazione elettronica 2026\u20132027 (Francia): cosa cambia, per chi e come mettersi in regola\t\t\t<\/a>\n\t\t<\/h6>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.catastilegalinternational.com\/it\/fatturazione-elettronica-francia-2026-2027\/\" aria-label=\"Leggi tutto Fatturazione elettronica 2026\u20132027 (Francia): cosa cambia, per chi e come mettersi in regola\" tabindex=\"-1\" target=\"_blank\">\n\t\t\tLEGGERE \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-4790 post type-post status-publish format-standard has-post-thumbnail hentry category-contenzioso-commerciale-e-risoluzione-delle-controversie tag-italia\" role=\"listitem\">\n\t\t\t<div class=\"elementor-post__card\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h6 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/www.catastilegalinternational.com\/it\/contenzioso-commerciale-in-francia-e-mard-guida-completa-per-le-imprese\/\" target=&quot;_blank&quot;>\n\t\t\t\tContenzioso commerciale in Francia e MARD: guida completa per le imprese\t\t\t<\/a>\n\t\t<\/h6>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.catastilegalinternational.com\/it\/contenzioso-commerciale-in-francia-e-mard-guida-completa-per-le-imprese\/\" aria-label=\"Leggi tutto Contenzioso commerciale in Francia e MARD: guida completa per le imprese\" tabindex=\"-1\" target=\"_blank\">\n\t\t\tLEGGERE \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-4956 post type-post status-publish format-standard has-post-thumbnail hentry category-fiscalita-internazionale tag-imposte-sui-beni-esteri tag-italia tag-regime-fiscale tag-tassazione\" role=\"listitem\">\n\t\t\t<div class=\"elementor-post__card\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h6 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/www.catastilegalinternational.com\/it\/residenza-fiscale-e-ritenuta-alla-fonte-il-consiglio-di-stato-francese-chiarisce-la-nozione-di-residente-fiscale-convenzionale\/\" target=&quot;_blank&quot;>\n\t\t\t\tResidenza fiscale e ritenuta alla fonte: il Consiglio di Stato francese chiarisce la nozione di \u00abresidente fiscale convenzionale\u00bb\t\t\t<\/a>\n\t\t<\/h6>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.catastilegalinternational.com\/it\/residenza-fiscale-e-ritenuta-alla-fonte-il-consiglio-di-stato-francese-chiarisce-la-nozione-di-residente-fiscale-convenzionale\/\" aria-label=\"Leggi tutto Residenza fiscale e ritenuta alla fonte: il Consiglio di Stato francese chiarisce la nozione di \u00abresidente fiscale convenzionale\u00bb\" tabindex=\"-1\" target=\"_blank\">\n\t\t\tLEGGERE \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-4955 post type-post status-publish format-standard has-post-thumbnail hentry category-fiscalita-internazionale tag-imposte-sui-beni-esteri tag-italia tag-regime-fiscale tag-tassazione\" role=\"listitem\">\n\t\t\t<div class=\"elementor-post__card\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h6 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/www.catastilegalinternational.com\/it\/donazione-esente-300000-articolo-790-a-bis\/\" target=&quot;_blank&quot;>\n\t\t\t\tCome funziona la Donazione Esente 790 A bis in Francia\t\t\t<\/a>\n\t\t<\/h6>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.catastilegalinternational.com\/it\/donazione-esente-300000-articolo-790-a-bis\/\" aria-label=\"Leggi tutto Come funziona la Donazione Esente 790 A bis in Francia\" tabindex=\"-1\" target=\"_blank\">\n\t\t\tLEGGERE \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-4954 post type-post status-publish format-standard has-post-thumbnail hentry category-fiscalita-internazionale tag-imposte-sui-beni-esteri tag-italia tag-regime-fiscale tag-tassazione\" role=\"listitem\">\n\t\t\t<div class=\"elementor-post__card\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h6 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/www.catastilegalinternational.com\/it\/residenza-fiscale-francia-italia-centro-interessi-economici-2025\/\" target=&quot;_blank&quot;>\n\t\t\t\tResidenza fiscale tra Francia e Italia: il rischio del centro degli interessi economici e le nuove regole 2025\t\t\t<\/a>\n\t\t<\/h6>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.catastilegalinternational.com\/it\/residenza-fiscale-francia-italia-centro-interessi-economici-2025\/\" aria-label=\"Leggi tutto Residenza fiscale tra Francia e Italia: il rischio del centro degli interessi economici e le nuove regole 2025\" tabindex=\"-1\" target=\"_blank\">\n\t\t\tLEGGERE \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t<\/div>\n\t\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>La riforma della fatturazione elettronica non \u00e8 un semplice \u201cpassaggio al PDF\u201d ma organizza uno scambio strutturato delle fatture e una trasmissione dei dati all\u2019amministrazione<\/p>\n","protected":false},"author":5,"featured_media":4824,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[8],"tags":[],"class_list":["post-4822","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-digital-tax"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Fatturazione elettronica in Francia 2026\u20132027: obblighi e scadenze<\/title>\n<meta name=\"description\" content=\"Guida completa alla riforma della fatturazione elettronica in Francia: con calendario 2026\u20132027 e obblighi per le imprese\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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