France is moving steadily toward its 2026 e-invoicing and e-reporting mandate, reinforcing its legislative framework, launching technical testing, and issuing new guidance for businesses. The latest developments include amendments in the 2026 Draft Budget Law, the opening of interoperability testing by AIFE, and a government-issued impact assessment to help companies prepare. Together, these measures underline France’s commitment to building a structured, compliant, and collaborative e-invoicing ecosystem.
Budget law updates the e-invoicing framework
France’s Draft State Budget Law for 2026 (Projet de loi de finances pour 2026, n°1906) introduces several amendments to the national e-invoicing and e-reporting framework. These updates are designed to align existing legislation with prior government announcements and ongoing administrative developments, as highlighted in earlier updates such as France prepares final steps toward 2026 e-invoicing mandate.
One of the key changes is the terminology update. “Plateforme Agréée” (PA) now officially replaces “Plateforme de Dématérialisation Partenaire” (PDP). This harmonisation reflects France’s move toward greater clarity and consistency across its national e-invoicing model.
The Public Invoicing Portal (PPF) is now formally designated as the Central Directory, placing data maintenance responsibilities with certified platforms, PAs. To ensure stability for taxpayers, a new rule introduces a minimum six month service continuity requirement when switching from one accredited platform to another.
Clarifications have also been introduced for e-reporting obligations, particularly for B2B and B2C transactions. The law confirms that payment data reporting applies only to services where VAT becomes due upon payment. Meanwhile, penalties for non-compliance are being tightened. Fines increase from €15 to €50 per invoice, and a new penalty applies to taxpayers who fail to use a certified PA to receive e-invoices. Businesses will have a three month correction period to comply before penalties are enforced.
Although these updates strengthen the legislative foundation, a potential postponement of e-reporting obligations from 2026 to 2027 remains under consideration. This would align the timeline with technical and operational readiness, as previously discussed in French Parliament confirms original e-invoicing timeline.
AIFE opens testing phase for accredited platforms
The French Agency for State Financial Information Technology, AIFE, has taken the next step toward implementation by opening the qualification environment for the Public Invoicing Portal, PPF. This follows previous announcements around the evolution of the PPF, which was confirmed to succeed Chorus Pro in France confirms Chorus Pro for public e-invoicing.
Accredited platforms, PAs, now have a three month testing window, ending 14 January 2026, to conduct mandatory interoperability tests with the PPF and with other platforms. These tests are crucial to guarantee technical compatibility and to validate the seamless exchange of e-invoices and e-reports between all registered participants.
Following submission of test reports, the registration service will have two months to review and validate results or to inform platforms of any non-compliance or expiry of registration numbers. This phase is critical for ensuring that all actors in the ecosystem can connect and exchange data efficiently ahead of the September 2026 mandate.
Government issues e-invoicing impact assessment
To help businesses understand their upcoming obligations, the French Government has released a short questionnaire titled “Electronic invoicing, what does it mean for me?”. The four question format is designed to help companies identify how the 2026 e-invoicing reform will affect their operations, what actions are required, and whether they need to connect directly to a certified platform.
This guidance aims to make compliance easier for companies of all sizes and supports ongoing efforts to simplify communication around the national rollout. It also reflects the collaborative approach taken by French authorities, who continue to work with the private sector and with other EU countries, including Germany, as outlined in France and Germany join forces to streamline e-invoicing.
Changes companies need to prepare for
- “Plateforme Agréée”, PA, replaces “Plateforme de Dématérialisation Partenaire”, PDP.
- The Public Invoicing Portal, PPF, is officially defined as the Central Directory.
- Accredited platforms must complete interoperability testing by January 2026.
- Updated fines apply for non-compliance and incorrect platform use.
- Possible postponement of e-reporting obligations to 2027.
- A new government questionnaire helps businesses assess their readiness.
France’s progress illustrates how the 2026 mandate is evolving into a mature, interoperable system that prioritises collaboration and compliance. With legislative clarity, technical testing, and clear communication in place, businesses now have the tools they need to prepare for a fully digital invoicing environment.
