France Finalizes 2026 Finance Bill Enacting Key Amendments to E-Invoicing Mandate

On February 2, 2026, the French Government officially adopted the 2026 Finance Bill (PLF 2026), solidifying crucial updates to the country's continuous transaction controls (CTC) mandate for B2B e-invoicing and e-reporting. After surviving two no-confidence motions linked to its fast-track legislative process, the new law makes the latest revisions to the upcoming mandate legally binding.

Key Operational and Regulatory Amendments

The finalized legislation introduces several structural changes and terminology shifts, including:

• Centralized Invoice Routing: The law formally establishes a central directory accessible via the Public Invoicing Portal (PPF). This directory, filled with data from authorized platforms, will guarantee that e-invoices are properly routed to the recipient’s platform.
• Updated Platform Terminology: The regulatory nomenclature for service providers has been revised. The term Plateforme Agréée (PA) definitively replaces the legacy designation Plateforme de Dématérialisation Partenaire (PDP) across all statutory documentation.
• Streamlined Payment Reporting: To reduce administrative burden on taxpayers, the obligation to report payment statuses is now limited to transactions in which VAT becomes payable upon collection.

Revised Penalties for Non-Compliance

To enforce adherence to the upcoming mandate, the Finance Bill implements a revised and stricter sanction regime affecting both businesses and platform operators:

• The penalty for issuing non-compliant e-invoices has risen from EUR 15 to EUR 50 per document, with a maximum of EUR 15,000 annually.
• Non-compliance with e-reporting requirements will incur a fine of EUR 500 per transmission, with a maximum annual fine of EUR 15,000.
• Businesses that fail to use an approved platform (Plateforme Agréée) to receive e-invoices may be subject to penalties. However, the authorities will grant a three-month grace period, allowing non-compliant taxpayers time to secure a PA contract before fines are levied.
• The bill provides further clarification on the possible sanctions that may apply to PAs.

These legislative adjustments and technical clarifications are intended to simplify onboarding and provide stronger legal certainty for taxpayers, integrators, and service providers as France prepares for its digital tax transformation.

There’s more you should know about e-invoicing in France – learn more about the new and upcoming regulations.