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France’s 2026 E-Invoicing Mandate Uncertain After Finance Bill Fails to Pass

  • France’s mandatory e-invoicing rollout planned for September 1, 2026 is now uncertain after the 2026 Finance Bill failed to pass in December 2025.
  • None of the approved e-invoicing provisions, including Article 28, are legally in force; a temporary budget extends 2025 rules into 2026.
  • A political compromise on the Finance Bill is expected by mid-February.
  • Key e-invoicing provisions now on hold include stricter platform rules, expanded e-reporting scope, softer penalties, and new platform switching requirements.

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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