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.

The French authorities have introduced a significant amendment to the 2026 Finance Bill aimed at providing a “soft landing” for businesses transitioning to the mandatory electronic invoicing and e-reporting regime.

France is refining the rules for its upcoming national e-invoicing system. The Draft State Budget Law for 2026, which was published on October 14, 2025, includes several new amendments to the e-invoicing and e-reporting regulations.

France has released further details on the implementation of mandatory e-invoicing and e-reporting, set to take effect in September 2026.