France approves Finance Act 2026, confirms e-invoicing and e-reporting rules

Summary

France, on Feb 2, 2026, approved its 2026 Finance Act (Loi de Finances pour 2026, or LF 2026), confirming key rules for 2026 B2B e-invoicing and e-reporting.
Plateforme Agréée (PA) officially replaces the former PDP as the standard term for private platforms throughout legislation; Portail Public de Facturation (PPF) is formally designated as the Central Directory for routing.
To ensure continuity when taxpayers change providers, the outgoing PA must provide a minimum one-year service guarantee for the new platform switch.
Penalty regime revised: Non-compliance now carries a €50 fine per e-invoice and €500 per e-reporting transmission (annual caps apply).
E-reporting for non-established taxpayers, and domestic e-invoicing issuance for large/intermediate non-established taxpayers deferred to Sep 2027.
Key elements reconfirmed include unchanged phased timelines, e-reporting scope covering B2C sales taxable in France and cross-border transactions, and the use of the Y-model via PAs or Compatible Solutions (Solutions Compatibles, or SC).
Businesses should act now: choose platforms, prepare data, and align processes for smooth compliance.

France has officially approved its 2026 Finance Act (Loi de Finances pour 2026), confirming key updates to its upcoming B2B e-invoicing and e-reporting mandate. The law, deposited as Projet de loi de finances pour 2026 in October 2025, was definitively adopted on February 2, 2026, and is now legally effective.

These changes align existing legislation with prior government announcements and introduce clarifications designed to help businesses prepare for the phased rollout of e-invoicing and e-reporting obligations.

What has changed and what’s confirmed?

Central Directory and Plateforme Agréée (PA)

The Public Invoicing Portal (PPF) is now officially the Central Directory (annuaire central), responsible for routing invoices to the correct recipients, populated by PA data. Additionally, the term Plateforme Agréée (PA, or “Approved Platform”) replaces the previous term of Plateforme de Dématérialisation Partenaire (PDP) across all regulations, simplifying compliance language.

E-reporting obligations beyond B2B

The e-reporting scope is reconfirmed to extend beyond domestic B2B transactions, covering B2C sales taxable in France and cross-border operations. Payment data must only be reported for transactions where VAT is collected at the point of payment (e.g., certain services).

However, with the now-approved Act, the obligation has been deferred to September 2027 specifically for all non-established taxpayers, while the deadline for established taxpayers remains September 2026.

Deadlines for e-invoicing issuance by business type

Large and intermediate non-established taxpayers now have until September 2027 to comply with the domestic B2B e-invoice issuance requirement, but must receive from September 2026.
Established large and intermediate taxpayers must follow the original September 2026 timeline for issuance.
All SME/micro enterprises, whether established or not, must issue e-invoices from September 2027.

Platform switching made safer

A one-year minimum service continuity requirement ensures that when a business switches accredited platforms, their previous PA continues to provide essential services, reducing operational disruption.

Updated penalties

The Finance Act increases rates and codifies grace periods as follows:

E-invoicing: Fines rise to €50 per invoice (capped at €15,000/year), up from the previous rate of €15 each.
E-reporting: Non-compliance is fined €500 per transmission (also capped at €15,000/year), compared to the former foreseen penalty of €250 each.
Non-accredited PA reception: The Act codifies a new, three-month grace period (after tax authority notification) for businesses not using an accredited PA to receive e-invoices.

How businesses should prepare

With the main structure of France’s e-invoicing and e-reporting system now legally confirmed, companies should:

Reconfirm the applicable deadline for issuance obligations (Sep 2026 for large/intermediate vs. Sep 2027 for SME/micro).
Select the most suitable platform for their operations, checking the official DGFiP list (>100 approved PAs as of Jan 2026).
Ensure internal processes and data management are tested and ready.
Align and, as necessary, train teams on responsibilities, compliance timelines, and processes.

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Felipe Jhones Dos Santos

Marketer, Banqup Group

Felipe is a marketing professional specialised in Marketing and International Business and is currently based in Madrid. Most of his professional experience has been developed in B2B and SaaS environments, particularly within the financial and technology sectors. He has worked on initiatives ranging from campaign development and brand positioning to customer journey optimisation and the alignment between marketing and commercial teams. His approach is focused on clarity, consistency, and creating impact through well-structured execution.

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