- The French National Assembly has proposed a two-year grace period (1 September 2026 to 31 August 2028) for penalties and deductibility related to the e-invoicing mandate.
- Businesses acting in good faith during this period would not face fines for non-compliance, as defined by a forthcoming Council of State decree.
- The amendment aims to ensure business continuity and avoid systemic disruption during the transition to mandatory e-invoicing and e-reporting.
- The grace period does not delay the obligation to comply but provides flexibility for businesses making genuine efforts.
- The proposal responds to concerns about the scale and complexity of the nationwide digital transformation.
Source: vatcalc.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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