France Enacts 2026 Finance Bill with Key E-Invoicing Mandate Amendments and Stricter Penalties

• France adopted the 2026 Finance Bill, enacting key amendments to the B2B e-invoicing and e-reporting mandate.
• The law establishes a central invoice routing directory via the Public Invoicing Portal and updates platform terminology to Plateforme Agréée (PA).
• Payment reporting requirements are streamlined, now limited to transactions where VAT is payable upon collection.
• Penalties for non-compliance are increased, with higher fines for non-compliant e-invoices and e-reporting, and a three-month grace period for businesses to comply.
• The amendments aim to simplify onboarding and provide greater legal certainty for all stakeholders in France’s digital tax transformation.

Source: comarch.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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