- The French Draft State Budget Law for 2026 introduces amendments to e-invoicing and e-reporting regulations, including terminology changes and clarifications on transaction scope.
- The Public Invoicing Portal (PPF) is now designated as the Central Directory, with certified platforms (PA) responsible for data maintenance.
- A six-month minimum service continuity is required when taxpayers switch platforms.
- E-reporting of payment data is limited to transactions where VAT is due upon payment (services).
- Penalties for non-compliance are increased, and a new penalty is introduced for not using a certified platform, with a three-month correction period; possible postponement of e-reporting to 2027 remains under consideration.
Source: sovos.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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