France’s planned September 1, 2026 mandatory e-invoicing rollout is now uncertain after the 2026 Finance Bill failed to pass in December 2025, meaning none of the approved e-invoicing provisions are legally in force in France. Although Article 28 was approved by the National Assembly and the Senate, a temporary budget is extending 2025 rules into 2026, with a political compromise expected by mid-February.
France’s September 2026 E-Invoicing Mandate in Doubt After Finance Bill Blocked
Public
France
Author: Vukašin Santo
Category:
Fiscal subject related
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Content accuracy validation date:
29.01.2026
Content accuracy validation time:
10:00h
The planned September 1, 2026 launch of France’s mandatory e-invoicing and e-reporting regime is now in jeopardy after the 2026 Finance Bill (PLF) failed to gain final approval in December 2025.
While Article 28—the provision detailing updates to the e-invoicing framework—was approved by both the National Assembly and Senate on December 2, the overall bill did not pass. As a result, none of the e-invoicing changes are legally in force.
To maintain government operations, a temporary finance bill was adopted to extend the 2025 budget into 2026. A compromise is expected by mid-February.
Provisions in Article 28 (Now on Hold)
- PDPs renamed as Approved Platforms (PAs), with tighter licensing and registration rules.
- PAs set as default channels for B2B e-invoicing; Chorus Pro remains for B2G.
- New Article 290-0 CGI creates legal foundation for structured data flow to tax authorities.
- E-reporting scope clarified, covering B2B, B2C, cross-border, and cash-based transactions.
- Softer penalties introduced after amendment I-1918, signaling a "soft-landing" transition.
- Stronger platform switching rules, including a mandatory 12-month service period post-contract.
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