- 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:
Click on the logo to visit the website
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
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
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.
Latest Posts in "France"
- France Introduces €2 Small Parcel Tax on Low-Value Imports Before EU Handling Fee in 2026
- France’s Digital VAT Reform: E-Invoicing, E-Reporting, and Compliance Impact on Retailers
- France Clarifies VAT Rules for Dropshipping and Distance Sales of Imported Goods
- France Recodifies VAT Rules: New Tax Code Effective September 2026, No Substantive Changes
- EU Takes Action Against France and Spain Over VAT and Tax Directive Compliance Issues
