France: Has Enough Progress Been Made to Avoid Another E-Invoicing Delay?
On 12 June 2026, the French tax authorities, the Direction Générale des Finances Publiques (DGFiP), provided an update on preparations for the country’s long-awaited B2B e-invoicing and e-reporting reform, which is scheduled to commence on 1 September 2026.
While the authorities once again confirmed that the implementation timetable remains unchanged, the latest readiness figures have reignited concerns across the market regarding whether the ecosystem will be sufficiently prepared for launch.
Accredited Platform Participation Remains Limited
Under the French model, all businesses subject to the mandate will be required to exchange invoices through a certified intermediary known as a Plateforme Agréée (Accredited Platform or AP).
The number of accredited platforms participating in the program has increased from 17 in May to 25 in June. However, considering that more than 11 million French taxpayers will ultimately need to appoint an accredited platform, market observers continue to view participation levels as relatively low.
The number of registered platform candidates has also increased, rising from 127 to 139. Nevertheless, only 51 platforms are currently active in the testing programme. These providers must still complete extensive technical validation and interoperability testing before receiving definitive accreditation.
Less Than 75 Days Remaining
The timeline is becoming increasingly challenging. With fewer than 75 days remaining until the scheduled launch—and with the traditional August holiday period reducing available implementation time—the window for completing testing and onboarding activities is rapidly narrowing.
The accreditation process remains both lengthy and technically demanding. Platform operators must demonstrate compliance across multiple areas, including:
- Fiscal and regulatory compliance requirements
- Information security and data protection controls
- Technical interoperability with the Public Invoicing Portal (PPF)
- Interoperability with other Accredited Platforms
Final accreditation is only granted after successful completion of real-world interoperability testing.
These factors have contributed to renewed discussions regarding a potential postponement, particularly given that France has already delayed the reform twice.
Softened Enforcement Approach Confirmed
In a move designed to reduce implementation risk, the French authorities confirmed a more pragmatic approach to enforcement during the initial phase of the mandate.
Businesses that can demonstrate genuine efforts to comply from the commencement date of 1 September 2026 will benefit from a period of relaxed penalty enforcement extending at least until January 2027.
Speaking at the event, Amélie Verdier, Director General of the DGFiP, acknowledged that not all companies may be fully ready by September and indicated there would be no “automatic and blind sanctions” when the mandate takes effect.
The comments suggest that France is prioritizing a successful transition over strict day-one enforcement.
Authorities Increase Pressure on Platform Providers
Although DGFiP reiterated that no postponement is currently planned, the latest statistics highlighted the scale of the remaining implementation challenge.
In response, both DGFiP and the Agence pour l’Informatique Financière de l’État (AIFE) signaled a firmer stance towards accredited platforms that have obtained approval but are not actively participating in interoperability testing activities.
The authorities appear determined to accelerate readiness efforts across the platform ecosystem during the final months before go-live.
Legislative Option Exists for Delay Until December 2026
Despite the official position that the reform remains on track, the legislation does contain a contingency mechanism. Article 91 of the Finance Act 2024 allows the implementation date to be deferred to 1 December 2026 if circumstances require.
Officials stressed that this option is not currently being considered and that both e-invoicing and e-reporting obligations remain scheduled to commence on 1 September 2026. Nevertheless, the existence of a legislative fallback date, combined with relatively low platform participation and France’s history of previous postponements, continues to fuel market speculation.
Outlook
For now, businesses should continue preparing for the 1 September 2026 launch date. The message from the French authorities remains consistent: the reform is moving forward as planned.
However, the coming weeks will be critical. The pace of accredited platform testing, final accreditations, and taxpayer onboarding will ultimately determine whether France can successfully launch one of Europe’s most ambitious continuous transaction control (CTC) regimes without requiring a further delay.
How Can KGT Support You?
KGT has created an SAP-integrated e-invoicing add-on solution for France, featuring outbound and inbound functionalities to meet tax reporting requirements. This add-on includes a data extractor and a cockpit for generating periodic electronic invoices in the legal format and controls before submission. When SAP DRC launched a French e-invoicing solution as part of its e-document offerings, KGT emerged as a leading consultancy firm for SAP DRC and tax services. Recognized as an SAP DRC partner for French e-invoicing services, KGT is one of SAP's recommended implementation partners for this solution. We provide comprehensive support, including installation, configuration, customization, and training, to help you maximize the long-term value of your SAP DRC investment.
KGT is an SAP partner for PE services and an SAP Build partner, and to become an SAP partner, strict due diligence requirements must be met, including having certified SAP consultants. You can find us at https://partnerfinder.sap.com/profile/0001925409
