France Proposes 2026 Budget Law Amendments to E-Invoicing and E-Reporting Mandate

Terminology and Definitions: The Draft State Budget Law for 2026 replaces the term “Plateforme de Dématérialisation Partenaire” (PDP) with “Plateforme Agréée” (PA) and designates the Public Invoicing Portal (PPF) as the Central Directory, with the responsibility for data management assigned to the receiving certified platform.
Service Continuity and E-Reporting: A new requirement mandates that if a business switches providers, the previous PA must ensure service continuity for six months. Additionally, the draft clarifies the e-reporting obligations for various B2B and B2C transactions, specifying that payment data reporting is only required for service provisions where VAT is due upon payment.
Increased Penalties for Non-Compliance: The proposed amendments raise non-compliance fines from €15 to €50 per invoice and introduce new penalties for not using a certified platform to receive e-invoices, although taxpayers will have a three-month correction period after notification. Businesses are still awaiting final regulations on several aspects, including a potential delay of the e-reporting obligation from 2026 to 2027.

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France Proposes 2026 Budget Law Amendments to E-Invoicing and E-Reporting Mandate

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.

E-invoicing