France’s E-Invoicing Reform: Major Milestones on the Road to 2026
2026 isn’t as far off as it seems. And neither is France’s e-invoicing mandate. Now is the time to understand the shifts that will define how businesses issue and report invoices in the years ahead.
Recent updates presented during the National Forum of e-Invoicing (FNFE) Plenary Session by AIFE and DGFIP outline pivotal developments that businesses must understand to remain compliant and competitive. Here’s what you need to know about the reform.
A Legislative Foundation for the Future
At the heart of the reform is a legal recalibration. The new e-invoicing model requires a thorough revision of France’s General Tax Code and its annexes. To enable this, the 2026 Finance Bill (PLF 2026) has been selected as the legislative vehicle. The timing provides the administration and stakeholders with the breathing room necessary to conduct in-depth internal reviews and sector-wide consultations.
Workshops kicked off on April 11 under the guidance of the Regulation Group of the Administration Commission. These sessions will shape a robust regulatory text aligned with future needs.
Reinforced Governance Through the AFNOR Commission
The French government, through the DGFIP, has reaffirmed its commitment to strong governance by fully funding the AFNOR Commission’s activities. This financial backing removes cost barriers and opens the door for broader industry participation under a new “free” contract model. Membership fees previously paid will be reimbursed, further encouraging stakeholder engagement.
The Commission has become the heartbeat of standardization efforts—particularly concerning interoperability between Partner Dematerialization Platforms (PDPs) and the national framework. Through reactivation of the AFNOR Commission and establishment of a French Peppol Authority, the State is anchoring France’s role as a regulatory leader in e-invoicing.
AFNOR Commission: Delivering Results
Since its launch on January 23, the AFNOR Commission has hosted over twenty meetings involving FNFE, CNOEC, software providers, tax experts, and PDPs. Five subgroups have been hard at work, with the first plenary session on April 16. Key deliverables include flow specifications (flows 2 and 6) and API standardization—laying the groundwork for automated exchanges.
France Takes Charge as a Peppol Authority
In another important move, the administration announced plans to become the official Peppol Authority for France. This step, already in motion, underscores the country’s commitment to adopting globally recognized standards. The Change Management Board’s inaugural session on March 26 (with participation from DGFIP, AIFE, OpenPeppol, and FNFE) is a turning point for clarifying responsibilities and making sure the whole system runs smoothly.
Ensuring Consent with the Opt-In Mechanism
User trust and data protection remain core to the reform. A consensus has been reached around the principle of opt-in consent before updating directory address information. Draft texts were shared in March, and a summary meeting on April 3 solidified next steps. Updated drafts are now circulating, with best practice guidelines in development to ensure full compliance with regulatory expectations.
Regulation Group Momentum
The Regulation Group has already addressed all 61 comments related to external specifications. Out of these, 57 actions have been initiated—some requiring cross-functional collaboration and longer timelines. Workshops, which began in April, will continue refining the regulatory framework throughout the year.
The Roadmap for PDP Integration
France’s phased implementation strategy ensures a methodical and scalable transition. The launch of the “Directory” service in March 2025 was a major milestone. This core element enables interoperability between stakeholders and supports e-invoice exchanges via PDPs.
The next major milestone is the launch of the ‘Reporting’ service, scheduled for February 2026. This function will enable companies to submit invoicing and payment data to the DGFIP through their PDPs and the Public Portal (PPF). Pilot programs prior to each service rollout will allow PDPs to test functionality, evaluate use cases, and ensure data exchange quality.
Your Partner for E-Invoicing Compliance in France
As France moves toward mandatory e-invoicing and e-reporting, Comarch stands ready as your trusted compliance partner. Fully certified as a Registered Private Platform and connected to Chorus Pro for B2G transactions, Comarch ensures end-to-end compliance with both current and upcoming mandates.
As an active member of FNFE, we participate in all major legislative workshops—keeping our platform aligned with the latest regulatory developments and ready to support your business.
Stay ahead of the legal changes. Contact us today to discover how Comarch ensures compliance across France and global markets.
There’s more you should know about e-invoicing in France – learn more about the new and upcoming regulations.
