2026 e‑Invoicing Reform Uncertain After Budget Rejection

On 22 November 2025, the National Assembly rejected the first part of the budget with 404 votes against and only 1 in favour, leaving all VAT, customs, and e‑invoicing measures — including the crucial Article 28 updates — without legislative approval. Innovate Tax reports that none of these measures can be considered secure until a final budget is passed. [innovatetax.com]

Article 28 is essential because it refines the operational framework of the French Continuous Transaction Controls (CTC) system, including platform governance, interoperability rules, data standards, and sanctions policy. Vatcalc highlights that these updates cannot enter into law unless the Finance Bill is approved, and the country is currently relying on a “special finance bill” that merely rolls over the 2025 Budget. As a result, the 1 September 2026 go‑live date is now in doubt. [vatcalc.com]

The government hopes to reach a political compromise by mid‑February 2026 to enable the full Budget — and therefore the e‑invoicing framework — to proceed. Until lawmakers find agreement, the implementation of France’s CTC reform remains legally blocked, even though the administration continues technical preparations. [vatcalc.com]

For businesses, the message is clear: while the official start date remains unchanged for now, the legislative uncertainty means the French e‑invoicing mandate is no longer guaranteed for September 2026. Companies should continue preparing but remain alert to further political developments in early 2026.