French Tax Authorities Publish Guidance on the September 2026 E-Invoicing Mandate

The French Tax Authorities (DGFiP) have published new guidance confirming how the initial implementation phase of France’s mandatory e-invoicing and e-reporting regime will operate from 1 September 2026. While the official implementation timeline remains unchanged, the guidance introduces several practical simplification measures to help businesses transition to the new system.
During the initial phase, businesses may continue to receive invoices through traditional channels, such as PDF or paper, particularly from suppliers established in countries where e-invoicing is not yet mandatory. The French Tax Authorities state that these invoices should not be rejected, provided they relate to genuine commercial transactions. Furthermore, businesses will remain entitled to deduct VAT on such invoices as long as the existing VAT documentation requirements are satisfied, even where an invoice should technically have been issued electronically.
The guidance also emphasizes that businesses are expected to actively prepare for full compliance with the new regime. Companies that are not yet capable of issuing electronic invoices should be able to demonstrate that they are making meaningful progress toward compliance, including implementing a remediation plan where necessary. While no end date has been announced for this transitional phase, the authorities make clear that businesses should continue their implementation efforts without delay.

E-invoicing