Regulatory updates - France

On June 30, 2026, AFNOR released version 1.4 of the three technical standards structuring the French e-invoicing reform. These are: the standard defining the semantic data model and syntax for all mandate formats, plus codelists and business rules; the standard specifying a recommended standardized API for communication between businesses and Accredited Platforms, aimed at simplifying solution portability; and the use-cases standard, cataloging commercial scenarios all platforms must support consistently. 

The main addition is bidirectional self-billing: a single document combining self-billing and a sale to the same counterparty, expected notably in agriculture. The use-cases standard also completes rules for cross-sales and margin-scheme VAT, integrates the overseas consumption tax (octroi de mer), clarifies the "Refused" status, and adds developments for energy, media buying and real estate, including VAT-liable co-ownership associations. This raises the total to 45 use cases, up from 44 in version 1.3, published February 26, 2026, which had already added 2 cases and enriched cases 2, 13, 37, 38 and 41. 

Whether this is the final scheduled update before go-live is not yet confirmed by AFNOR or DGFiP directly. According to statements reported from the May 5, 2026 plenary, the commission is expected to shift into maintenance mode after this release, with a next update anticipated in November 2026, followed by an annual rhythm. This has not been independently verified on an official AFNOR or impots.gouv.fr publication at time of writing, so treat it as reported guidance rather than confirmed fact. 

Please find the full specifications and sources here: 

• AFNOR, standard XP Z12-012 (formats, semantic model, lifecycle statuses)  

• AFNOR, standard XP Z12-013 (API specification)  

• AFNOR, standard XP Z12-014 (B2B use cases)  

On February 2, 2026, France’s 2026 Finance Bill (PLF 2026) was formally adopted after the Government survived two no‑confidence motions triggered by the fast‑track adoption procedure. The law introduces a series of amendments to the country’s upcoming continuous transaction controls (CTC) mandate for B2B e‑invoicing and e‑reporting, making these changes legally effective.

The Finance Bill confirms several operational and compliance-related amendments:

• Central directory for invoice routing

A central directory accessible through the Public Invoicing Portal (PPF) is now officially established. The directory is maintained using data submitted by approved platforms and ensures that e‑invoices are routed correctly to the recipient’s platform.

• Updated terminology for platforms

The designation Plateforme Agréée (PA) replaces the previous term Plateforme de Dématérialisation Partenaire (PDP). All references in regulatory documentation will now use the PA terminology.

• Refined payment reporting obligations

Building on obligations mentioned in articles 289 and 290 of the CGI, payment status reporting is now required for all operations where VAT becomes due upon collection, broadening reporting obligations for businesses.

Revised penalties for non‑compliance

The Finance Bill updates the penalty regime for both taxpayers and approved platforms:

• E‑invoicing penalties increased from EUR 15 to EUR 50 per invoice, capped at EUR 15,000 per calendar year.
• Taxpayers failing to use an approved platform (PA) to receive e‑invoices may also face penalties, with a three‑month correction period granted when no PA contract is in place.
• E‑reporting non‑compliance carries a fine of EUR 500 per transmission, also capped at EUR 15,000 per year.
• Additional clarifications were introduced regarding potential sanctions applicable to PAs.

The amendments include further simplifications to reporting obligations and technical clarifications intended to support smoother onboarding for taxpayers and platform operators ahead of the mandate’s phased rollout.

To clarify and simplify the tax regulations in France for taxpayers, the French Government has been working the last few years on consolidating all the taxes of goods and services into a dedicated new tax code. The first step came in 2022 with the creation of the Goods and Service Tax Code (CIBS). France is set on integrating all the goods and service taxes into this new code. The next big step in this process comes now with the adoption of Ordinance No. 2025-1247 of December 17, 2025.

Effective 1 September 2026, all VAT regulations will now be moved from its previous place in the General Tax Code (CGI) and recodified into the CIBS. This recodification has no immediate impact on taxpayers as references on invoices to the former articles of the CGI instead of the new articles of the CIBS will be permitted until the end of 2027. Furthermore, there is no impact of the recodification whatsoever to the French e-invoicing and e-reporting mandate which also will start 1 September 2026.

The Ordinance is also accompanied by various amendments to the articles and transposes the provisions from EU legislation (VAT in the digital Age) passed earlier this year. For the full explanation of the changes please see the Report to the President of the Republic.