- France’s e-invoicing/e-reporting penalties depend on which obligation is breached: designating an Approved Platform, issuing/transmitting e-invoices, or submitting e-reporting data.
- From 1 Sept 2026, all in-scope French businesses must be able to receive e-invoices and designate an Approved Platform; failure can lead to a notice, then a EUR 500 fine, then EUR 1,000 every 3 months until compliant.
- For businesses already required to issue e-invoices, non-issuance or not using an Approved Platform can trigger EUR 50 per invoice, capped at EUR 15,000 per year.
- Missing mandatory e-reporting data submission carries EUR 500 per transmission, also capped at EUR 15,000 per year.
- Large and mid-sized enterprises face these penalties from 1 Sept 2026, while SMEs and smaller entities generally start on 1 Sept 2027; first-time infringements may be exempt in some cases.
Source: fiscal-requirements.com
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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