As part of France’s draft Finance Bill for 2026, several important changes are planned regarding electronic invoicing and e-reporting obligations. While the bill is still under discussion, the current draft outlines stricter penalties, clarified obligations, and updated scope rules that businesses should be aware of.
Stricter
Penalties for Non-Compliance
The French authorities plan to reinforce sanctions linked to electronic invoicing obligations:
Electronic invoicing: The penalty for failing to issue an electronic invoice would increase from €15 to €50 per document,
Transaction data reporting: the penalty for failing to transmit
transaction data and payment information would rise from €250 to €500 per
transaction.
Scope Clarifications: Excluded Transactions
Certain transactions would be excluded from the electronic invoicing obligation:
Transactions carried out outside the European Union by a company established in France,
Intra-EU supplies of goods.
Non-Established Businesses: Clarified E-Reporting Rules
The bill
would specify that foreign companies not established in France would be
subject to e-reporting obligations for transactions located in France
and subject to French VAT, whether they are acting as supplier or customer.
Reminder: Legislative Status
This Finance Bill is still under parliamentary discussion.
RMB will publish an update as soon as the text is definitively adopted.
Implementation Timeline
2026
- Obligation to receive electronic invoices for all companies in France,
- Obligation to issue and receive electronic invoices, plus e-reporting, for:
- Large companies
- Mid-sized companies
2027
- E-reporting obligation for non-established taxable entities,
- Obligation to issue electronic invoices and e-reporting for:
- SMEs
- Micro-business
