France's 2026 Finance Law: E-Invoicing Rules Revised
Swathy
Published on Oct 28, 2025/1 min read
France's 2026 Finance Law draft delays e-reporting for foreign firms and increases e-invoicing penalties. Get the key updates.
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.
