France published the Decree and the Order completing the regulatory framework of the French e-invoicing reform in the Official Journal on 28 July 2026, entering into force on 29 July. They amend the texts of 9 October 2022 (as modified by Décret n° 2024-266 of 25 March 2024) and bring secondary legislation into line with Article 123 of the 2026 Finance Law.
At a high level they address:
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The formal abolition of the PPF and the shift to a fully PA-centric ecosystem, with all flows now transiting exclusively through Approved Platforms.
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The alignment of the minimum format baseline around the EN16931 and EXTENDED-CTC-FR profiles in line with XP Z12-012, and the explicit referencing of XP Z12-014 (business use cases) and XP Z12-013 (standardized APIs).
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The full codification of platform mobility (formal agreement content, switching procedure with binding deadlines, and 1-year minimum service continuity on the outgoing platform).
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The codification of a number of practices already present in other non-legislative sources, e.g. the accord formel framework.
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A new mid-cycle audit for Approved Platforms, in addition to the conformity audit at registration and renewal.
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Various adjustments to PA registration requirements, invoice and e-reporting data fields.
With the publication of these two texts, the French e-invoicing regulatory framework is now complete at the legislative level just in time for the 1 September 2026 Wave 1 go-live. For the most part, they bring long-awaited legal certainty to questions that had been answered only at the technical specification level or left open since the Finance Law 2026 was enacted in February. One of the most substantive new obligations introduced is the mid-cycle audit for Approved Platforms, which adds a recurring compliance checkpoint between the initial registration audit and each three-yearly renewal.
