Country guide for France. Also read the general guide to accepting crypto into a non-custodial company wallet , browse the EU crypto-payments hub, and see all country guides.

Can a French Company Accept Cryptocurrency Payments?

Yes. A French company can generally agree to receive a cryptoasset as consideration for its own goods or services, even though cryptoassets are not legal tender.

This guide covers payment sent directly into a non-custodial wallet controlled by the French merchant. The company, rather than a custodial payment processor, must connect the payer, invoice, valuation and on-chain transaction.

Normal French rules on contracts, VAT, corporate accounts, sanctions, invoicing and consumer protection continue to apply.

Merchant Acceptance vs a MiCA Cryptoasset Service

MiCA regulates the professional provision of listed cryptoasset services. These include custody, exchange, operation of a trading platform, execution or transmission of client orders and transfer of cryptoassets on behalf of clients.

Direct receipt by a merchant for its own sale is not one of the listed services. This conclusion follows from MiCA's service definitions; it is not an exemption for a platform that handles payments for other sellers.

The French MiCA transition ended on 1 July 2026. The AMF states that providers offering cryptoasset services in France now require MiCA authorisation.

Official sources: AMF — End of the French MiCA Transition, MiCA Regulation.

When Could Authorisation Be Required?

A French company needs a separate regulatory review if it:

receives and forwards crypto for third-party merchants;
exchanges cryptoassets for clients;
safeguards clients' assets or private keys;
operates customer balances or a trading platform;
executes or transmits orders;
provides transfer services on behalf of customers.

Calling a workflow “non-custodial” is not decisive. The legal analysis follows actual control of assets, keys and client instructions.

Self-Hosted Wallets and the EU Travel Rule

When a CASP is involved in a crypto transfer, Regulation (EU) 2023/1113 requires originator and beneficiary information to accompany the transfer. For a transfer above EUR 1,000 between a CASP and its client's self-hosted address, the CASP must verify ownership or control of the address.

A French merchant may therefore be asked to prove control of its corporate wallet when interacting with an exchange. Keep signer records and corporate wallet resolutions available.

Official source: EU Transfer of Funds Regulation.

VAT and Corporate Accounting

Crypto payment does not remove VAT from an otherwise taxable supply. Article 266 of the French General Tax Code states that the VAT base includes all sums, values, goods or services received or receivable as consideration.

The merchant should state and retain a reliable euro value for the sale. It should recognise the commercial revenue and the cryptoasset received, then account separately for any later gain or loss when the asset is sold, exchanged or spent.

Recommended records include:

customer, contract and invoice;
euro price, VAT base and VAT amount;
cryptoasset, smart-contract address and network;
units received and receipt time;
exchange-rate source;
company wallet and transaction hash;
fees and later disposal.

Official sources: French General Tax Code Article 266, French Business Tax Overview.

French E-Invoicing Reform

From 1 September 2026, all French businesses within the reform's scope must be able to receive electronic invoices. Large companies and mid-sized enterprises must issue e-invoices and transmit the relevant transaction and payment data from that date. SMEs and micro-enterprises follow for issuance and e-reporting from 1 September 2027.

Businesses within scope must use an approved platform for the regulated exchange and reporting flow. A normal emailed PDF is not enough merely because it was created electronically.

Official source: French Tax Authority — E-Invoicing Timetable.

How to Use Invoiceum in France

Invoiceum.com can structure the commercial and blockchain-payment record. The recommended invoice data includes:

Supplier name, legal form, SIREN/SIRET and address.
Customer identity and address.
Unique invoice number and supply date.
Description, euro price, VAT rate and VAT amount.
Token, smart-contract address and blockchain.
company-controlled wallet.
Rate source, quote expiry and confirmations.
Payment, late-payment and refund terms.

After payment, link the Invoiceum record to the transaction hash, receipt time, euro value and accounting entry.

Invoiceum should not be described as an approved French e-invoicing platform unless its current product and registration documentation confirms that status. Where the French reform applies, Invoiceum must be integrated into or used alongside the approved invoicing and e-reporting channel.

Recommended French Workflow

Confirm that the merchant receives payment only for its own supply.
Review the token and any stablecoin restrictions.
Price and document the transaction in euros.
Determine the applicable French e-invoice and e-reporting deadline.
Issue the compliant invoice and provide wallet instructions through Invoiceum.
Perform proportionate customer, sanctions and wallet screening.
Record the euro value and VAT at receipt.
Account for any later cryptoasset disposal separately.

Frequently Asked Questions

Does a French merchant need AMF authorisation to accept Bitcoin?

Not generally for receiving Bitcoin solely as payment for its own goods or services. Providing custody, exchange, transfer or other MiCA services to clients is different.

Does MiCA ban self-hosted wallets in France?

No. The EU rules impose information and risk-control duties where a CASP is involved; they do not generally ban a company-controlled wallet.

Is VAT charged when the customer pays in crypto?

VAT follows the underlying supply. The crypto payment must be valued and included in the taxable consideration where the supply is taxable.

Can Invoiceum replace the French approved e-invoicing platform?

Do not assume so. From the applicable reform date, in-scope businesses must use the approved French channel. Invoiceum can remain the crypto-payment and documentation layer alongside it.

What valuation should the company retain?

Keep the euro contractual price and a consistent, verifiable market rate at the relevant receipt or tax point, together with the exact timestamp and source.

Official Sources

This page provides general information and is not legal, tax or accounting advice.

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Last reviewed: August 2026.