France Approves 2026 Budget Law, Confirming Key Amendments to the E-Invoicing and E-Reporting Mandate

France has formally adopted its 2026 State Budget Law, confirming several important amendments to the country’s upcoming B2B e-invoicing and e-reporting mandate. Following its publication in October 2025 as a draft, the law was officially approved on February 2, 2026, making the proposed changes legally effective.

The adopted Budget Law largely aligns existing legislation with prior government announcements and introduces additional clarifications intended to support taxpayer onboarding and operational readiness ahead of the phased rollout of the mandate.

Key Changes Enacted by the 2026 Budget Law

1. Formal establishment of the Central Directory
   The Public Invoicing Portal (PPF) is now formally designated as the Central Directory for invoice routing. The directory will be maintained using data submitted by accredited platforms and will ensure that e-invoices are correctly routed to the recipient’s platform.

2.  Updated platform terminology
   The term Plateforme Agréée (PA) officially replaces Plateforme de Dématérialisation Partenaire (PDP) throughout the legislation. All regulatory references will now use the PA terminology.

3. Clarifications and refinements to e-reporting obligations
   The law confirms that:

   1. E-reporting obligations apply to transactions falling outside the domestic B2B e-invoicing scope, including B2C and cross-border transactions.

   2. Payment data reporting is required only for transactions where VAT becomes chargeable upon collection, notably certain supplies of services.

4. Postponement of e-reporting for non-established entities
   For large and intermediate sized non-established taxpayers, the obligation to e-report transaction data is postponed from September 2026 to September 2027.
   Large and intermediate-sized established entities remain subject to the existing timeline and must be ready to comply from September 2026.

5. Minimum service continuity when switching platforms
   A new one-year minimum service continuity requirement obliges a taxpayer’s former PA to ensure continuity of services when the taxpayer changes accredited platforms, reducing operational disruption.

6. Revised penalty regime
   The Budget Law updates penalties applicable to both taxpayers and accredited platforms:

• E-invoicing penalties increase from €15 to €50 per invoice, capped at €15,000 per calendar year.

• Taxpayers that fail to use an accredited platform (PA) to receive e-invoices, will be notified by the tax authority and will have a three-month period to correct the compliance gap

• E-reporting non-compliance is subject to a fine of €500 per transmission, also capped at €15,000 per year.

Impact on the French E-Invoicing Mandate

With the adoption of the 2026 Budget Law, France has now legally confirmed the target timelines, terminology, responsibilities, and enforcement framework of its e-invoicing and e-reporting system. While further technical specifications and secondary regulations are still expected, the core structure of the mandate is now settled.

Taxpayers and service providers should use this confirmation to accelerate preparation activities, including platform selection, data readiness, and internal process alignment, ahead of the upcoming compliance milestones.