France sets a September 2026 start date for a new e-reporting mandate covering B2C and cross-border B2B transactions

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

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.