Regulatory updates - France

On September 18, 2025, the Directorate General of Public Finances (DGFiP) and the Agency for State Financial Information Technology (AIFE) launched the electronic invoicing directory consultation service. This online directory publicly lists all companies and public sector entities subject to electronic invoicing. It displays each entity’s approved platform provider (Plateforme Agréée, formerly PDPs) and electronic billing address. 

The directory serves as a critical tool for the e-invoicing reform implementation, allowing any interested party to: 

• Verify if a company is in scope of the mandate; 

• Identify which platform a company uses; and 

• Access electronic billing addresses for the transmission of electronic invoices. 

Nearly 80 approved platforms are connected to the directory and are updating their customers' billing information. More than 120,000 companies have registered their electronic billing addresses, showing early preparation for the mandate. 

AIFE also confirmed the upcoming launch of the "Declaration" service for submitting mandatory e-invoicing and e-reporting data. A pilot phase is planned for February 2026, allowing businesses to test the system in real-time without incurring financial penalties. 

The president of the AFNOR Electronic Invoicing Commission in France shared a letter received from the French Ministry of Public Accounts and the Minister Delegate for Trade, Crafts, SMEs, and the Social and Solidarity Economy. The contents of the letter announce 10 simplifications and allowances, providing a wide range of clarifications to taxpayers regarding the upcoming French obligations. 

Select measures are expected to be adopted into the 2026 Finance bill, either by order or decree, while others will be implemented through amendments to existing decrees or doctrinal means. 

The simplifications serve to rectify and reduce reporting obligations. They are categorized as: 

• International flows – for receivers, there will no longer be a requirement to provide line-by-line details in e-reporting. 

• Transaction count reporting – this obligation has been eliminated for both B2B and B2C transactions. 

• "Blank" e-reporting – this obligation has also been eliminated. This will no longer be required when no taxable VAT operations have occurred in a period. 

• Additional data requirements – this obligation is no longer being pursued, thereby alleviating taxpayers. 

• Operations outside the EU – the obligation to e-report for French-established taxpayers for operations outside the EU is eliminated. 

The allowances serve to provide flexibility for taxpayers in unique business scenarios. They are categorized as: 

• Simplified VAT margin calculation – permitted for B2C transactions in the context of e-reporting, with the option to regularize later via VAT declarations. 

• Entities without SIREN numbers – exclusion from penalties for these entities, as they cannot be integrated into the invoice recipient directory. 

• SIREN-registered entities – for those not yet in the directory/annuaire due to administrative issues, they will be allowed a grace period for penalties. 

• Non-established taxpayers (operations in France) – the obligation to issue electronic invoices for these taxpayers is postponed until September 2027. 

• Non-established taxpayers (intra-community transactions) – the obligation to issue electronic invoices is also postponed until September 2027. This postponement aims to enable the emergence of solution providers that can help address these specific scenarios. 

These key simplifications and allowances regarding the upcoming e-invoicing and e-reporting obligations in France aim to reduce administrative burdens for businesses while maintaining tax oversight. 

Chorus Pro, which has functioned as the public sector’s invoice exchange framework since 2017, will continue to serve the public sector in France alongside the upcoming B2B e-invoicing and e-reporting obligations commencing in 2026-2027.

Beginning September 2026, companies supplying the public sector will have two options for transmitting invoices:

• Using an approved PDP – with exceptions for works contract invoices, legal costs, reimbursement requests, and more.
• Using Chorus Pro and its established invoice transmission methods for public administrations – this includes portal entry or submission, EDI or API submission, which will remain accessible for companies sending invoices to public sector entities at the state and local levels.

For additional information, please refer to the official announcement from the French tax authority.