France Proposes Two-Year Grace Period for E-Invoicing Penalties Starting September 2026

• France plans to implement mandatory B2B e-invoicing and e-reporting for all VAT-registered businesses from September 2026, with full coverage by September 2027.
• A proposed amendment (I-1028) to the 2026 Finance Bill suggests a two-year grace period (September 2026–August 2028) during which penalties for e-invoicing and e-reporting failures would not apply to businesses acting in good faith.
• The grace period would temporarily shield businesses from fines under Articles 1737 III (invoicing) and 1788 D (e-reporting/platforms), but does not remove these sanctions permanently.
• The proposal is not yet law and may be revised or rejected during the parliamentary process.
• The legal obligations and go-live dates for e-invoicing and e-reporting remain unchanged regardless of the grace period proposal.

Sources:

• RTCsuite.com
• Assemblee Nationale

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France is considering a two-year grace period for the upcoming e-invoicing and e-reporting mandate

• Proposed Grace Period: France is considering a two-year grace period (Sept 1, 2026 – Aug 31, 2028) for businesses subject to the e-invoicing and e-reporting mandate, shielding “good faith” companies from fines.
• Scope of Exemptions: The grace period would apply to penalties under Articles 1737 and 1788D of the General Tax Code, covering e-invoice issuance, e-reporting, and obligations for dematerialization platforms.
• Pending Approval & Criteria: The amendment (No. I-1028) is part of the 2026 finance bill and awaits discussion; detailed criteria for “good faith” will be defined by a decree of the Council of State.

Source Pagero

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Briefing document & Podcast: France’s E‑Invoicing & E‑Reporting Mandate (2024–2026): Scope, Timeline & Requirements – VATupdate

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• See also
  • E-Invoicing/Real Time Reporting – What can you find on VATupdate.com
  • Worldwide Upcoming E-Invoicing mandates, implementations and changes – Chronological
  • Country Profiles on E-Invoicing, E-Reporting, E-Transport, SAF-T Mandates, and ViDA Initiatives

• Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE

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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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