France 2026 Finance Bill approved: September e-invoicing mandate confirmed

France’s long-awaited 2026 Finance Bill (Projet de Loi de Finances – PLF 2026) was formally approved on 2^nd February 2026, finally removing uncertainty around the 1^st September 2026 launch of mandatory B2B e-invoicingElectronic invoicing - widely referred to as e-invoicing - is the exchange of a digital document between a supplier and a buyer. E-invoices are issued, transmitted and received in a structured data format that enabled automatic and electronic processing. They contain data in a machine-readable format so that an AP system can read an invoice without manual data entry, leading to faster and more efficient invoicing..

Crucially for businesses and technology providers, the adoption of Article 28 confirms that the revised legislative framework agreed by the National Assembly and Senate on 2^nd December 2025 will now move into implementation.

While the overall e-invoicing model remains intact, the approved text significantly refines platform governance, data obligations, sanctions, and migration rules – signalling a clearer but more tightly controlled system.

Confirmed timelines

1. September 2026 – Phase 1
   All businesses must be able to receive e-invoices.
   Large and medium companies must issue e-invoices and submit e-reporting.
   Option to extend implementation to December 2026.
2. September 2027 – Phase 2
   All small businesses enter the mandate with an option to extend to December 2027.

The approval ends months of political uncertainty that had raised questions over whether further delays or structural changes might be introduced.

Article 28

Article 28 acts as the technical “spine” of the regime – clarifying roles, hardening data obligations, and adjusting enforcement to support a phased transition.

1. PDPs” are now officially “approved platforms”

What used to be called Partner Dematerialisation Platforms (PDPs) are now legally renamed approved platforms (PAs).

In practice this means:

• Only state-approved platforms can handle mandatory e-invoicing and e-reporting
• They must be listed in a central government directory
• Unapproved providers cannot sit in the compliance flow

This tightens control and removes grey areas.

2. “Soft landing” transition confirmed

Early drafts of Article 28 proposed tougher penalties for both taxpayers and platforms. However, parliamentary amendment I-1918 significantly softens this approach.

Key changes include:

• Removal of penalties for failure to appoint an approved platform
• Rollback of certain proposed fine increases

The result is a clear signal from lawmakers that the initial phase of the mandate will prioritise adoption and stability over aggressive enforcement. This approach maintains  a sanctions framework that can be effectively enforced once the system is fully up and running.

3. Legal foundation for data transmission

Article 28 introduces a new Article 290-0 of the French Tax Code (CGI). This provision establishes, at primary-law level, the obligation for approved platforms to transmit structured invoice and reporting data to the tax administration.

Technical formats, transmission frequencies, and operational rules will be defined by decree, but the legal obligation itself is now firmly anchored—strengthening the administration’s ability to rely on near-real-time transactional data.

4. Scope and data requirements clarified

The approved text further refines the scope of e-reporting, confirming coverage of:

• Domestic B2B transactions not subject to e-invoicing
• B2C transactions
• Intra-EU and other cross-border supplies
• Cash-accounted transactions, including payment reporting where relevant

Importantly, Article 28 confirms that businesses must report standardised data, not information.

What this means for businesses

With the Finance Bill approved, attention now shifts decisively from legislation to execution. Businesses operating in France can now plan with certainty around:

• Platform selection and onboarding
• ERPEnterprise resource planning (ERP) is a type of software that organisations use to manage main business processes. and invoicing system upgrades
• Data governance and reporting processes

While the “soft-landing” approach reduces immediate penalty risk, the legal framework is now locked in.

Innovate Tax supports organisations through this transition with readiness workshops, independent vendor selection, and end-to-end implementation services – helping ensure compliance while minimising disruption as September 2026 approaches. View our services here.