France’s E-Invoicing Rulebook Is Complete: Decree No. 2026-677 and the Order of 27 July 2026

Summary

• The two final texts of France’s e-invoicing reform are now published

The long-awaited Decree No. 2026-677 and Order of 27 July 2026 were published in the Journal officiel on 28 July 2026 and took effect on 29 July. They complete France’s e-invoicing rulebook by amending the October 2022 texts, as modified by Decree No. 2024-266 of 25 March 2024, aligning everything with the 2026 Finance Law.

• For businesses: easier switching, guaranteed continuity, lighter reporting

Companies may change accredited platform at any time, with the new provider handling the move and the former one keeping services running and transferring essential data. No invoice-routing address changes without the taxpayer’s signed agreement. Data must survive format conversion at both ends, and zero reportable transactions now mean no transmission is required.

• For accredited platforms: annual audits and AFNOR-anchored formats

Beyond the initial conformity audit and three-year renewals, Plateformes Agréées now face annual surveillance audits based on at least one month of real production flows. Existing platforms must disclose controlling parties and file renewal documents ahead of deadlines. Five formats and profiles are anchored to AFNOR standards XP Z12-012, XP Z12-013 and XP Z12-014.

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France Completes Its E-Invoicing Framework

The two texts that complete France’s e-invoicing rulebook are out. Decree No. 2026-677 and the Order of 27 July 2026 relating to the generalization of electronic invoicing were published in the Journal officiel (JORF No. 174) on 28 July 2026 and entered into force the following day, 29 July 2026. c

They amend and complete the regulatory apparatus first established by the decrees and orders of 9 October 2022, as modified by Decree No. 2024-266 of 25 March 2024, and bring the framework into line with Article 123 of the 2026 Finance Law (Law No. 2026-103 of 19 February 2026).

Official sources

• Decree No. 2026-677 of 27 July 2026
• Order of 27 July 2026

The texts notably take into account the change in the perimeter of the PPF and the central role of the Plateformes Agréées, the simplification and tolerance measures announced in autumn 2025, the reference to AFNOR standards for formats and profiles, the portability arrangements for changing platform, and the annual surveillance audit for accredited platforms. Below is what’s inside — first for businesses, then for the platforms serving them.

For Businesses

• Changing provider. You can move at any time, and your new provider does the work. Your former provider has five working days to object, and only where there is genuine doubt that you wanted to move. The directory is then updated within fifteen days; if the providers disagree, the tax authority decides within ten.
• No one is left stranded. Your former provider must keep certain services running for a year and hand over what you need to keep operating, within five days of your request. Switching guidance must be free and unconditional, and the migration itself does not settle the termination of your underlying contracts.
• Data must survive the journey. Where format conversion cannot strictly preserve the invoice data, a readable version of everything received must also be passed on — at both ends of the exchange.
• Your directory entry. No one can change where your invoices are delivered without your signed agreement.
• Less reporting. No reportable transactions now means no transmission required, and reporting frequency is assessed for each provider you use.

For the Plateformes Agréées

• Two deadlines for the diary. Platforms registered before the texts take effect must tell the tax authority who controls them within two months, and file renewal documents five months before the registration number expires.
• Ongoing audits. Surveillance audits now sit alongside the initial conformity audit. Each covers at least one month of real activity — for surveillance audits, drawn from the last six months of the audited period. Findings must be remedied within three months, and substantial changes reported without delay.
• Formats anchored to AFNOR. Five formats and profiles, each defined by reference to XP Z12-012. XP Z12-014 applies to the use cases a platform implements, and XP Z12-013 to standardized APIs — reinforcing alignment with EN 16931 and the Peppol France environment.

What’s Next

The consolidated versions of Article 242 nonies of Annex II to the CGI and Article 41 septies of Annex IV are expected to appear on Légifrance in the coming days. Attention now turns to updated AIFE/DGFiP technical specifications, accredited-platform implementation projects, and business readiness for issuance, reception and e-reporting

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