This post was last updated on October 21, 2025.
The French Draft State Budget Law for 2026, published on October 14th, introduces several amendments to the regulations in force governing the upcoming e-invoicing and e-reporting mandate.
While the draft provides additional clarifications – particularly regarding transactions subject to e-reporting – most of the proposed changes aim to align existing legislation with prior government announcements. These include the creation of the Central Directory and the postponement of e-reporting obligations for non-established entities.
Key Proposed Amendments:
- Postponement of e-reporting obligations for non-established entities – According to the current draft, the obligation to e-report transaction data would be postponed from September 2026 to September 2027 for non-established taxpayers.
It is important to note that large and intermediate-sized established entities remain subject to the existing schedule and are still expected to be ready to issue e-invoices and e-report transactions from September 2026.
- Terminology harmonization – The term Plateforme Agréée (PA) replaces the former Plateforme de Dématérialisation Partenaire (PDP) throughout the legislation.
- Redefined role of the PPF – The PPF is now formally designated as the Central Directory and the receiving certified platform (PA) becomes responsible for maintaining and updating relevant data.
- Minimum service continuity – A new six-month “minimum services” requirement obliges the previous service provider (PA) to ensure service continuity when a taxpayer switches platforms.
- Clarifications on e-reporting scope – The draft provides details on how B2B and B2C transactions fall under e-reporting obligations.
- Payment data reporting – Clarifies that e-reporting of payment data applies only to transactions where VAT becomes due upon payment, i.e., provisions of services.
- Updated penalties – It increases fines for non-compliance from €15 to €50 per invoice, and introduces a new penalty for taxpayers failing to use a certified platform (PA) to receive e-invoices. In such cases, the tax authority will issue a notification and grant a three-month correction period.Following the latest changes and announcements concerning the e-invoicing mandate, the Draft Budget Law seeks to standardize and update the existing framework. However, several simplification measures remain subject to future regulations.
