France has formally adopted its 2026 State Budget Law, confirming key amendments to the national B2B e-invoicing and
e-reporting mandate. The law, approved on 2 February 2026, makes earlier policy announcements legally binding and
provides additional clarity for businesses preparing for the phased rollout starting in September 2026.
The adoption builds on a structured roadmap toward mandatory e-invoicing in France. Over the past year, the French
authorities clarified how France is advancing toward the 2026 e-invoicing rollout , followed by the publication of updated e-invoicing standards for 2026.
Earlier in 2026, the framework was tested in practice during the France e-invoicing pilot phase.
The 2026 Budget Law now consolidates these developments into a stable legal foundation and refines scope,
terminology and enforcement rules.
France e-invoicing mandate confirmed in 2026 Budget Law
With the approval of the Budget Law, the Public Invoicing Portal (PPF) is formally designated as the Central
Directory for invoice routing. Accredited platforms are now officially referred to as Plateforme Agréée (PA).
These platforms must submit routing data to the Central Directory to ensure correct delivery of e-invoices to the
recipient’s platform.
The law also confirms that e-reporting applies to transactions outside the domestic B2B e-invoicing scope, including
B2C and cross-border transactions. Payment data reporting is required only where VAT becomes chargeable upon
collection, notably for certain services.
Postponement for non-established entities
The Budget Law introduces a differentiated timeline. Large and intermediate-sized non-established taxpayers will see
their e-reporting obligation postponed from September 2026 to September 2027. Established entities within the same
size categories remain subject to the September 2026 deadline.
For multinational groups, this creates parallel compliance tracks that require separate planning and governance.
Platform continuity and revised penalties
A new one-year minimum service continuity obligation requires a former PA to ensure continuity of services when a
taxpayer switches platforms. The aim is to reduce operational disruption and safeguard invoice exchange during
transitions.
The penalty regime has also been revised. E-invoicing fines increase to €50 per invoice, capped at €15,000 per
calendar year. Taxpayers that fail to use an accredited PA to receive e-invoices will be notified and granted a
three-month remediation period. E-reporting non-compliance is subject to a fine of €500 per transmission, also
capped at €15,000 annually.
Why the 2026 Budget Law matters for businesses
The adoption of the 2026 Budget Law confirms that the structural design of the French e-invoicing and e-reporting
system is now settled. While further technical specifications may follow, the governance model, terminology, scope
and enforcement framework are legally established.
For finance leaders in ERP-driven environments, this shifts the focus from regulatory uncertainty to operational
readiness. Platform selection, master data governance, transaction classification and VAT logic must now align with
the confirmed framework.
Changes companies need to implement
- Confirm alignment with an accredited PA under the updated terminology and routing model
- Validate master data supporting Central Directory registration
- Distinguish clearly between e-invoicing and e-reporting transaction flows
- Reassess penalty exposure in high-volume environments
- Adjust programme timelines for established and non-established entities
France has moved from policy design to legal certainty. The remaining challenge is controlled execution within
finance, tax and IT governance structures.
