The 2026 Finance Bill passed on 2 February 2026 establishes mandatory B2B e‑invoicing and B2C e‑reporting in France from 1 September 2026. Article 28 details the platform model, penalties, data transmission requirements and clarifies the roles of approved partner dematerialisation platforms and the Chorus Pro portal.
They take effect on 1 September 2026.
Only approved partner dematerialisation platforms (PDPs) listed in the State’s central directory are authorized.
The amendment rolled back some fine increases and removed the penalty for failing to appoint a PA, creating a soft‑landing phase.
Article 290‑0 CGI requires PAs to transmit structured invoice and reporting data to the tax administration, with technical and periodicity details to be set by decree.
PAs are the default channel for business e‑invoicing/e‑reporting, while Chorus Pro is dedicated to B2G/public procurement.
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VatCalc · 6 days ago
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