Regulatory updates - France

On February 2, 2026, France’s 2026 Finance Bill (PLF 2026) was formally adopted after the Government survived two no‑confidence motions triggered by the fast‑track adoption procedure. The law introduces a series of amendments to the country’s upcoming continuous transaction controls (CTC) mandate for B2B e‑invoicing and e‑reporting, making these changes legally effective.

The Finance Bill confirms several operational and compliance-related amendments:

• Central directory for invoice routing

A central directory accessible through the Public Invoicing Portal (PPF) is now officially established. The directory is maintained using data submitted by approved platforms and ensures that e‑invoices are routed correctly to the recipient’s platform.

• Updated terminology for platforms

The designation Plateforme Agréée (PA) replaces the previous term Plateforme de Dématérialisation Partenaire (PDP). All references in regulatory documentation will now use the PA terminology.

• Refined payment reporting obligations

Payment status reporting is now required only for transactions where VAT becomes due upon collection, simplifying reporting obligations for businesses.

Revised penalties for non‑compliance

The Finance Bill updates the penalty regime for both taxpayers and approved platforms:

• E‑invoicing penalties increased from EUR 15 to EUR 50 per invoice, capped at EUR 15,000 per calendar year.
• Taxpayers failing to use an approved platform (PA) to receive e‑invoices may also face penalties, with a three‑month correction period granted when no PA contract is in place.
• E‑reporting non‑compliance carries a fine of EUR 500 per transmission, also capped at EUR 15,000 per year.
• Additional clarifications were introduced regarding potential sanctions applicable to PAs.

The amendments include further simplifications to reporting obligations and technical clarifications intended to support smoother onboarding for taxpayers and platform operators ahead of the mandate’s phased rollout.

To clarify and simplify the tax regulations in France for taxpayers, the French Government has been working the last few years on consolidating all the taxes of goods and services into a dedicated new tax code. The first step came in 2022 with the creation of the Goods and Service Tax Code (CIBS). France is set on integrating all the goods and service taxes into this new code. The next big step in this process comes now with the adoption of Ordinance No. 2025-1247 of December 17, 2025.

Effective 1 September 2026, all VAT regulations will now be moved from its previous place in the General Tax Code (CGI) and recodified into the CIBS. This recodification has no immediate impact on taxpayers as references on invoices to the former articles of the CGI instead of the new articles of the CIBS will be permitted until the end of 2027. Furthermore, there is no impact of the recodification whatsoever to the French e-invoicing and e-reporting mandate which also will start 1 September 2026.

The Ordinance is also accompanied by various amendments to the articles and transposes the provisions from EU legislation (VAT in the digital Age) passed earlier this year. For the full explanation of the changes please see the Report to the President of the Republic.

This achievement confirms Thomson Reuters’ commitment to helping businesses comply with e‑invoicing regulations, which can often be challenging for organizations to manage.

As a reminder, approved platforms are equivalent to PDPs, which are the only platforms authorized to act on behalf of businesses in France to issue e‑invoices and transmit them to the PPF.

To know more about the mandate, check out our website.