France regulatory update- E-reporting
- Legislation
- Deadlines
- Penalties
France's 2026 Finance Law: E-Invoicing Rules Revised
France's 2026 Finance Law draft delays e-reporting for foreign firms and increases e-invoicing penalties. Get the key updates.
SwathyContent MarketerPublishedReading time1 min readThis article describes the position at the time of publication. For current requirements, view the France country guide.View current France requirements
France Releases Draft 2026 Finance Law, Outlining Key E-Invoicing and E-Reporting Updates
France has published the draft 2026 Finance Law, providing long-awaited clarifications on the upcoming e-invoicing and e-reporting mandates. The draft legislation introduces several critical amendments that taxpayers must prepare for.
Key updates include
- Deferred Deadline for Non-Established Taxpayers: The e-reporting obligation for non-established taxpayers is postponed until September 2027.
- New Penalty Regime: Fines for non-compliance increase from €15 to €50 per invoice. A separate penalty will apply for failing to use an Approved Platform to receive e-invoices, though a 3-month correction period will be granted.
- Central Directory: A new directory via the Public Invoicing Portal (PPF) will facilitate the routing of e-invoices between platforms.
- Terminology Change: The term "PDP" is officially replaced by "Approved Platform" (Plateforme Agréée or PA).
- Narrowed Payment Reporting: Payment data must now only be reported for transactions where VAT is due upon collection.
Sources
Official sources for this update are being added during regulatory review.
- Article published
- 28 Oct 2025
- Effective date
- Not set
- Content review
- Pending regulatory review
France: current requirements
- B2B
- Upcoming
- B2G
- Mandatory
- B2C
- Not confirmed
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