- Tightened penalties for non-compliance: The 2026 Finance Law increases fines for breaches of e‑invoicing obligations, e.g. €50 per missing e‑invoice (capped annually) and up to €1,000 recurring fines for failure to use an approved platform after formal notice. [entreprend…ic.gouv.fr]
- Stronger enforcement framework: Businesses that do not comply with platform usage obligations are first given a 3‑month remediation period; continued non-compliance triggers escalating penalties every three months until resolved. [entreprend…ic.gouv.fr]
- Higher penalties for data transmission failures: Fines for failing to transmit transaction or payment data to the tax authorities are doubled to €500 per missing transmission, reinforcing the importance of e‑reporting compliance under the reform. [entreprend…ic.gouv.fr]
Source entreprendre.service-public.gouv.fr
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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