France’s 2026 Finance Bill blocked, putting September’s e-invoicing and e-reporting updates at risk

France’s move towards mandatory B2B e-invoicing and B2C e-reporting has encountered significant political obstacles following the rejection of the 2026 Finance Bill by the National Assembly. This rejection, with a vote of 404 against and only 1 in favor, has created uncertainty around crucial updates, including Article 28, which is vital for the digital tax framework.
Article 28, initially approved but now at risk, was intended to clarify roles, responsibilities, and technical frameworks for e-invoicing and e-reporting, aiding businesses in the transition before the September 2026 deadline. Key elements included defining governance structures, refining transmission rules, standardizing invoice formats, and easing onboarding for SMEs.
Despite the political turmoil, the legal go-live date for mandatory e-invoicing remains unchanged, with Phase 1 requiring large and medium businesses to issue e-invoices by September 2026. However, the proposed two-year penalty grace period for businesses facing formatting issues is now uncertain, emphasizing the need for companies to closely monitor the Finance Bill’s progress while continuing their technical preparations for compliance.

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French National Assembly Blocks 2026 Finance Bill, E-Invoicing Mandate Updates at Risk

The French National Assembly blocked the 2026 Finance Bill, putting VAT measures and the 2026 e-invoicing mandate at risk.
Both the Assembly and Senate must agree on the budget; a joint committee will try to reach a compromise.
If no agreement is reached, current laws will continue, and planned updates may not be implemented before the 1 September 2026 deadline.

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E-invoicing