- Final legal framework confirmed: France’s 2026 Finance Bill, adopted on 2 February 2026, finalises key operational and compliance rules for the phased rollout of mandatory B2B e-invoicing and e-reporting under the CTC model.
- Platform model and routing clarified: A central directory via the Public Invoicing Portal (PPF) will route invoices between approved platforms, and the term Plateforme Agréée (PA) officially replaces PDP across regulations.
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Reporting simplified, penalties updated: Payment status reporting is limited to cases where VAT is due on collection, while penalties increase to EUR 50 per invoice (e-invoicing) and EUR 500 per transmission (e-reporting), subject to annual caps.
Source SNI Technology
Briefing document & Podcast: France’s E‑Invoicing & E‑Reporting – VATupdate
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
- Join the LinkedIn Group on ”VAT in the Digital Age” (VIDA), click HERE
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