- France’s mandatory e-invoicing and e-reporting regime planned for September 1, 2026, is now uncertain due to the 2026 Finance Bill not passing.
- Article 28, which updates the e-invoicing framework, was approved but is not legally in force since the overall bill failed.
- A temporary finance bill extends the 2025 budget into 2026, with a compromise expected by mid-February.
- Key Article 28 provisions now on hold include renaming PDPs as Approved Platforms (PAs), making PAs default for B2B e-invoicing, clarifying e-reporting scope, introducing softer penalties, and enforcing stricter platform switching rules.
Source: fiscal-requirements.com
See also Briefing document & Podcast: France’s E‑Invoicing & E‑Reporting – VATupdate
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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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