France Proposes Key Amendments to E-Invoicing & E-Reporting Mandate
France is refining the rules for its upcoming national e-invoicing system. The Draft State Budget Law for 2026, which was published on October 14, 2025, includes several new amendments to the e-invoicing and e-reporting regulations.
The Main Proposed Amendments
- New Terminology: The term Plateforme de Dématérialisation Partenaire (PDP) is officially replaced with Plateforme Agréée (PA) throughout the legislation.
- Redefined PPF Role: The Public Invoicing Portal (PPF) is now formally designated as the Central Directory. The responsibility for maintaining and updating the directory's data will fall to the receiving certified platform (PA).
- Service Continuity: A new "minimum services" requirement is introduced. If a business switches providers, their previous PA is now obligated to ensure service continuity for six months.
- E-Reporting Scope: The draft provides much-needed clarification on how various B2B and B2C transactions fall under the e-reporting obligations.
- Payment Data Reporting: The law clarifies that e-reporting of payment data is only required for provisions of services (where VAT is due upon payment).
- Updated Penalties: Non-compliance fines are set to increase from €15 to €50 per invoice. A new penalty is also introduced for taxpayers who fail to use a certified platform (PA) to receive their e-invoices, though they will be granted a three-month correction period after notification.
While these amendments help standardize the framework, businesses are still awaiting final regulations on several key aspects, including the potential postponement of the e-reporting obligation from 2026 to 2027.
There’s more you should know about e-invoicing in France – learn more about the new and upcoming regulations.
