From updated fee schedules to financial bonuses for recycled plastic and the first wave of mandatory e-invoicing, 2026 marks a turning point for producers and importers. Our latest updates break down the key measures to anticipate.
EPR: Key Changes Coming into Force
January 2026 will mark a major turning point for several EPR (Extended Producer Responsibility) schemes in France, with new fee schedules, expanded scopes and strengthened obligations coming into force.
Here is what businesses placing products on the French market need to know:
Furniture Waste
(DEA)
The new 2026 fee schedule has now been formally published.
Invoicing rules: a mandatory pass-through applies; fees must be re-invoiced exactly as stated, with no margin added.
Construction products and materials in the building sector (PMCB)
Scope changes confirmed, now including frames, wooden floors, and other elements (Regulatory Notice dated 05/12/2024)
Application date remains 1 January, regardless of invoicing clarifications still pending.
Professional Packaging (EIC)
A progressive roll-out throughout 2026, including a six-month learning phase.
Detailed invoicing mechanisms are still being finalized.
Each scheme continues to apply the core rules: mandatory invoicing, fees matching the official schedule, VAT applicable, and inclusion of the eco-contribution in taxable turnover.
Financial Bonuses for Recycled Plastic Content
From 1 January 2026, eight EPR schemes will be required to pay a financial bonus to producers and importers for every tonne of recycled plastic incorporated into their products.
REP schemes concerned:
DIY & gardening
Sports & leisure
Furniture
Household packaging + graphic papers
Professional packaging
Electrical & electronic equipment
Toys
Chemical products
Objective: To encourage the incorporation of recycled plastic by offsetting part of the cost and stimulating sustainable product design.
Legal reference: Order dated 15 November 2025.
Regulatory Reminder: Mandatory E-Invoicing
Starting 1 September 2026, all companies operating in France will be required to receive invoices in electronic format.
The obligation to issue invoices will be introduced gradually:
2027 — Large companies and mid-sized firms (ETI).
2028/2029 — SMEs and micro-businesses.
This development will also introduce a new way of presenting eco-contribution lines. Please note that these changes may have a direct impact on the final price charged.
For more information on this topic, feel free to read our latest article on electronic invoicing in France.
Should you require further clarification on any of these subjects, don’t hesitate to reach out to an RMB specialist at contact@rmboulanger.com. We’ll be glad to assist you with your compliance procedures.
