Regulatory updates - France

Chorus Pro has been the e-invoicing platform serving the public sector (B2G) in France since 2017. However, starting September 1, 2026, the platform will also handle G2B e-invoicing transactions, along with mandatory e-reporting of transaction and payment data to the PPF. Life cycle statuses will also be integrated between Chorus Pro and the PPF platform for all these transaction types.

All public administrations, state and related budgets, public establishments, and local authorities, regardless of size or legal status, must comply with the new specifications as of September 2026.

Meanwhile, for B2B, the French authorities have released version 3.1 of their current e-invoicing specifications for the upcoming e-invoicing mandate. All specifications, independent of the transaction type, can be found here.

The draft of the finance law of 2026, via Amendment proposal No. I-1028, states that all companies acting in “good faith” shall not be subject to fines from September 1, 2026, to August 31, 2028, in accordance with the following articles of the General Tax Code:

• Article 1737, Section III – fines applicable to taxpayers related to e-invoice issuance and reporting
• Article 1788D, Section I – fines applicable to taxpayers related to e-reporting and payment reporting
• Article 1788D, Section II – fines applicable to dematerialization platforms related to e-reporting and payment reporting

The amendment proposal further specifies that the terms of this grace period, particularly the criteria for “good faith,” will be defined by a decree of the Council of State. It is important to note that the amendment proposal is still awaiting discussion and subsequent approval.

Published on October 14th, the drafted legislation indicates several amendments taxpayers must observe related to the upcoming mandate in France. The amendments are as follows: 

• For Non-established taxpayers, as mentioned in the simplifications and tolerances, the obligation to e-report is postponed until September 2027. 

• A central directory via the PPF (public invoicing portal) is available to all approved platforms. This directory is maintained using information from the platforms. It is essential for routing electronic invoices to the correct recipient’s platform. 

• The naming convention of Approved Platform (Plateforme Agréée or PA) replaces the former PDP denotation. 

• The reporting of payment data is now only applicable to transactions where VAT is due upon collection. 

• Penalties for non-compliance have been changed from 15 EUR to 50 EUR per invoice. Taxpayers will also be subject to a penalty if they fail to use an approved platform (PA) to receive e-invoices. The tax authority will grant 3-month correction periods under the circumstances of not contracting a PA for receiving e-invoices. 

The amendments also clarify service continuity for taxpayers and PAs, the scope of e-reporting for B2B and B2C transactions (both cross-border and domestic, respectively), and other aspects.