On 14 October 2025, the French government submitted Projet de loi n°1906 — the Finance Bill for 2026 — to the National Assembly. The draft law consolidates France’s e-invoicing and e-reporting framework under the General Tax Code, setting a definitive legislative basis for the gradual rollout from 2026 onward.
The bill reiterates the government’s commitment to digitalising VAT compliance by mandating structured electronic invoices for B2B transactions. It confirms that, beginning 1 September 2026, large and mid-sized enterprises must issue and receive invoices electronically, with small and micro-enterprises following on 1 September 2027. The reform’s legal text strengthens provisions on certification and supervision of Plateformes de Dématérialisation Partenaires (PDPs) and the Portail Public de Facturation (PPF), ensuring secure data transmission and interoperability.
Furthermore, the Finance Bill 2026 introduces amendments enhancing penalties for non-compliance and enabling the administration to adjust technical specifications by decree. This marks a crucial step toward France’s full transition to a digital VAT system aligned with EU objectives under “VAT in the Digital Age.”
The National Assembly will now review and debate the proposal before final adoption in early 2026.
