France finalizes E‑Invoicing Rulebook

On 28 July 2026, France published the last two pieces of its e‑invoicing reform: Decree No. 2026‑677 and the Order of 27 July 2026 in the Journal official.

These texts amend earlier decrees from October 2022 and March 2024, aligning everything with the 2026 Finance Law. Together, they set out the final rules for businesses and accredited platforms.

Important notes for Businesses:

• Switching providers: Companies can change accredited platforms anytime. The new provider manages the move, while the old one keeps services running and transfers essential data.
• Continuity guaranteed: Former providers must maintain certain services for a year and deliver requested data within five days.
• Data integrity: If format conversion alters invoice data, a readable version must also be passed on.
• Directory protection: No one can change invoice delivery addresses without the taxpayer’s signed agreement.
• Simpler reporting: If there are no reportable transactions, no transmission is required.

Important notes for “Plateformes Agréées”

• Audit obligations: Beyond initial and three‑year audits, platforms now face annual surveillance audits covering at least one month of real activity. Findings must be fixed within three months.
• Transparency: Platforms registered before the texts took effect must disclose controlling parties within two months and file renewal documents five months before expiry.
• AFNOR standards: Five formats and profiles are anchored to AFNOR standards XP Z12‑012, XP Z12‑013, and XP Z12‑014, reinforcing alignment with EN 16931 and the Peppol France environment.

Consolidated versions of the tax code articles will soon appear on Légifrance. Attention now shifts to updated AIFE/DGFiP technical specifications, platform implementation projects, and business readiness for e‑invoice issuance, reception, and e‑reporting.