A strict implementation date poses a risk of systemic blockage, prompting the need for this controlled ramp-up phase characterised by a moratorium on sanctions, a guarantee of VAT deduction rights, and enhanced government support and dialogue.
France is considering a two-year grace period for its upcoming B2B e-invoicing and e-reporting requirements.
Amendment n° I-1028 to the 2026 Finance Bill proposes suspending fines under Article 1737, Section III of the General Tax Code for companies acting in good faith from 1 September 2026 to 31 August 2028.
The measure aims to ease technical and organisational challenges during the phased rollout, which begins 1 September 2026 and reaches full coverage by 1 September 2027.
The e-invoicing reform is a major technical and organisational challenge for businesses, whose preparation is heterogeneous, particularly following a significant change in policy that removed the public invoicing portal. A strict implementation date poses a risk of systemic blockage, prompting the need for this controlled ramp-up phase characterised by a moratorium on sanctions, a guarantee of VAT deduction rights, and enhanced government support and dialogue.
The amendment, presented to the Assemblée Nationale on 21 October 2025, also preserves VAT deduction rights and signals enhanced government support during the transition. As of 18 November 2025, it remains a proposal and may be revised or rejected before the law is finalised.
Earlier, The French tax administration (DGFiP), together with the Agency for State Financial Information Technology (AIFE), launched an electronic invoicing directory on 18 September 2025 to help taxpayers prepare for upcoming B2B electronic-invoicing (e-invoicing) requirements.
