- France’s 2026 Finance Bill, adopted on February 2, 2026, introduces key updates to the upcoming continuous transaction controls (CTC) mandate for B2B e-invoicing and e-reporting, confirming the legal effectiveness of these changes after surviving two no-confidence motions.
- Key amendments include the establishment of a central directory for invoice routing through the Public Invoicing Portal (PPF), the replacement of the term “Plateforme de Dématérialisation Partenaire” (PDP) with “Plateforme Agréée” (PA), and refined payment reporting obligations that require status reporting only for VAT due upon collection.
- The Finance Bill also revises penalties for non-compliance, increasing e-invoicing penalties from EUR 15 to EUR 50 per invoice (capped at EUR 15,000 annually), and imposing fines for e-reporting non-compliance at EUR 500 per transmission (also capped at EUR 15,000 per year), alongside clarifications regarding sanctions for approved platforms (PAs).
Source Pagero
France’s 2026 E-Invoicing Launch Delayed After Finance Bill Fails Final Approval
- 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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