France’s Draft State Budget Law for 2026 sets September 2026 as the start date for the new e-reporting mandate covering B2C and cross-border B2B transactions, introducing key updates to align with the upcoming e-invoicing framework. The proposal redefines the Public Invoicing Portal (PPF) as the Central Directory, renames certified platforms as Plateformes Agréées (PA), strengthens service continuity rules, and raises non-compliance penalties, while leaving some implementation details subject to future regulations
France sets a September 2026 start date for a new e-reporting mandate covering B2C and cross-border B2B transactions
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France
Author: Vukašin Santo
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Fiscal subject related
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Content accuracy validation date:
24.10.2025
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The French Draft State Budget Law for 2026, published on October 14, introduces several important amendments to the regulatory framework governing the country’s upcoming e-invoicing and e-reporting mandate.
While the draft law provides further clarifications on transactions subject to e-reporting, most of the proposed changes aim to align existing legislation with prior announcements made by the Ministry of Finance. These updates include the creation of a Central Directory and the removal of the option for taxpayers to connect directly to the Public Invoicing Portal (PPF).
Proposed Amendments:
- 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 formally designated as the Central Directory, while the certified platform (PA) receiving the invoices will be responsible for maintaining and updating all relevant data.
- Service continuity requirement: A new six-month “minimum services” rule obliges the previous certified platform (PA) to ensure operational continuity when a taxpayer transitions to a new provider.
- Clarifications on e-reporting scope: The draft defines how B2B and B2C transactions fall within the e-reporting obligations.
- Payment data reporting: The obligation to report payment data applies only to transactions where VAT becomes due upon payment, specifically provisions of services.
- Updated penalties: The draft increases fines for non-compliance from €15 to €50 per invoice, and introduces a new penalty for taxpayers who fail to use a certified platform (PA) to receive e-invoices. In such cases, the tax authority will issue a notification and allow a three-month correction period.
Following the simplification measures announced in September, the Draft Budget Law seeks to modernize and standardize the existing e-invoicing framework. However, several elements remain subject to future regulations, including the potential postponement of the e-reporting obligation from 2026 to 2027.
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