France Finalizes E-Invoicing Reform with New Rules for Businesses and Platforms

France published the final e-invoicing reform texts on 28 July 2026, completing the legal framework under the 2026 Finance Law.
Businesses can switch accredited platforms freely, with the new provider handling migration and the old one ensuring continuity, data transfer, and long-term service support.
Data protection and reporting rules are tightened: invoice delivery addresses need taxpayer consent to change, and no reporting is required if there are no reportable transactions.
Accredited platforms face stricter oversight, including annual surveillance audits, faster remediation deadlines, and new transparency requirements on ownership and renewals.
The reform also anchors key invoice formats to AFNOR standards and shifts focus to technical specifications and implementation readiness.

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.