France regulatory update- E-reporting
- Legislation
- Penalties
France May Introduce a Two-Year Grace Period for E-Invoicing and E-Reporting
France’s draft Finance Law for 2026 proposes a two-year grace period on e-invoicing penalties for compliant businesses acting in good faith, from 2026 to 2028.
SwathyContent MarketerPublishedReading time1 min readThe French authorities are considering granting a two-year grace period for businesses subject to the upcoming e-invoicing and e-reporting mandate.
According to Amendment Proposal No. I-1028 in the draft Finance Law for 2026, companies acting in “good faith” would be exempt from fines between September 1, 2026, and August 31, 2028, under the following provisions of the General Tax Code:
- Article 1737, Section III – penalties related to e-invoice issuance and reporting
- Article 1788D, Section I – penalties for e-reporting and payment reporting by taxpayers
- Article 1788D, Section II – penalties for dematerialization platforms (PDPs) involved in e-reporting
The proposal also states that the criteria for determining “good faith” will be set by a decree of the Council of State.
At this stage, the amendment remains under discussion and pending approval.
Sources
Official sources for this update are being added during regulatory review.
- Article published
- 21 Nov 2025
- Effective date
- Not set
- Content review
- Pending regulatory review
France: current requirements
- B2B
- Upcoming
- B2G
- Mandatory
- B2C
- Not confirmed
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