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Key September 2026 E-Invoicing Legislation Passed as 2026 Finance Bill Approved

The path toward a mandatory e-invoicing and e-reporting framework in France has taken a significant stride forward with the recent approval of the 2026 Budget PLF (Projet de Loi de Finances), finalized on February 2, 2026.

The legislation outlines key updates for businesses, particularly those in the B2B (business-to-business) and B2C (business-to-consumer) sectors, as the country prepares to implement these mandates starting September 1, 2026.

Legislative Details: Article 28

At the heart of this transformative initiative is Article 28 of the approved Finance Bill, which meticulously refines the framework for mandatory e-invoicing and e-reporting in France. While it does not significantly alter the overarching model, it introduces crucial modifications to strengthen definitions, enhance platform architecture, and recalibrate penalties and migration rules.

1. Platform Model Consolidation:
The legislation introduces a renaming of “Partner Dematerialisation Platforms” (PDPs) to "Approved Platforms" (plateformes agréées, PAs). This change comes with a robust licensing and registration regime, ensuring that only PAs listed in the State’s central directory or the public-sector mutualized solution are embedded within the core e-invoicing and e-reporting flow. This aims to create a more secure and reliable transactional environment.

2. Sanction Rebalancing for a Softer Landing:
Initially, the bill proposed stricter penalties for non-compliance among taxpayers and PAs. However, through parliamentary amendment I-1918, some increases in fines have been rolled back, and penalties for failing to appoint a PA have been eliminated. This move indicates a “soft-landing” approach, allowing businesses to transition smoothly into the new system while still maintaining a credible enforcement mechanism.

3. Legal Framework for Data Flows:
New provisions under Article 290-0 CGI establish the obligations for PAs to transmit structured invoice and reporting data to the tax administration. The technical specifications and periodic requirements for these transmissions will be defined through further decrees, thereby creating a clear legal spine for data flows that underpins the new e-invoicing infrastructure.

4. Scope and Data Clarity:
Article 28 details the scope of e-reporting, which encompasses B2B, B2C, intra-EU, and other cross-border flows as well as cash-accounted transactions. It mandates that both invoice and, where applicable, payment data must be transmitted as standardized “data,” moving away from the vaguely defined “information” of previous frameworks. This shift ensures that businesses adopt clearly defined compliance standards.

5. Roles of PAs vs. Chorus Pro:
The legislation clarifies that PAs will serve as the primary channel for business e-invoicing and e-reporting. In contrast, the Public Invoicing Portal (Chorus Pro/PPF) will focus primarily on B2G (business-to-government) and public procurement transactions, thus preventing overlap and redundancy in the operational architecture.

6. Strengthened Central Directory and Switching Rules:
A central aspect of the new framework is the state-run central directory, which is positioned as the cornerstone for routing e-invoicing data. The legislation sets forth explicit rules for maintaining and addressing data and outlines how businesses can switch PAs. Importantly, businesses will now have a legally mandated minimum service period of 12 months from their former platform, facilitating smoother transitions.

Conclusion

The passage of the 2026 Finance Bill has created a clear roadmap for the mandatory e-invoicing and e-reporting regime in France. With a targeted launch date of September 1, 2026, businesses need to prepare for the substantial changes ahead. The amendments and structural clarifications introduced through Article 28 represent a balanced approach, providing both the necessary regulatory framework and an understanding of the transitional challenges that might arise. Stakeholders are encouraged to begin strategizing on compliance measures to align with France's evolving digital invoicing landscape.

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 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.

The link provided allows you to download KGT's brochure, which offers a detailed explanation of the legal updates and information on how KGT can assist you in meeting these new requirements on time.

KGT is a SAP partner for PE services and 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

 

Country update for France
05 February 2026
Stay informed about the latest indirect tax developments in France, including regulatory changes, compliance requirements, and indirect tax guidance affecting businesses operating locally and cross-border. This page provides a structured overview of country-specific updates, such as new legislation, reporting obligations, digital tax initiatives, and implementation timelines.
These insights help tax, finance, and compliance professionals anticipate regulatory changes, adjust processes and systems, and maintain compliant operations in France.