- France confirmed at the Journées de la Facture Électronique (May 2026) that penalties will NOT be applied “immediately or automatically” from 1 September 2026 — leniency will be granted case-by-case for businesses demonstrating genuine compliance efforts and credible remediation plans. [vatcalc.com], [vatupdate.com]
- Pilot participation remains alarmingly low: Of 127 registered Plateformes Agréées (PAs), only 66 are active, 46 participate in the pilot, and just 17 are actively exchanging e-invoices — less than 90 days before go-live. The legislation contains a built-in fallback clause allowing deferral to 1 December 2026 by decree. [vatupdate.com]
- Statutory penalties remain legally enforceable (€50/e-invoice, €500/e-report, capped at €15,000/year) but enforcement will focus on businesses that fail to engage, not on those with genuine technical teething issues — an “Italian-style” pragmatic rollout. [vatcalc.com], [sharedserv…eslink.com]
🔗 VATupdate – France Grace Period | VATcalc – France Penalties | SharedServicesLink
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