France has formally adopted its 2026 Finance Bill, introducing final amendments to the country’s upcoming continuous transaction controls (CTC) e-invoicing and e-reporting mandate. The law, adopted on 2 February 2026, confirms several operational, technical, and compliance-related updates designed to support the phased rollout of mandatory B2B e-invoicing. The adoption of the Finance Bill is recorded in the final legislative text published by the National Assembly.
One of the most significant changes is the official establishment of a central directory accessible through the Public Invoicing Portal (PPF). This directory will use data provided by approved platforms to ensure accurate routing of electronic invoices to the recipient’s platform.
The legislation also introduces updated terminology. The designation Plateforme Agréée (PA) now replaces the former term Plateforme de Dématérialisation Partenaire (PDP) across regulatory documentation, aligning legal language with the final operating model.
In addition, payment reporting obligations have been simplified. Businesses will now be required to report payment status only in cases where VAT becomes due upon collection, reducing reporting burdens for many taxpayers.
The Finance Bill also revises the penalty regime. Fines for failing to comply with e-invoicing requirements increase to EUR 50 per invoice, while non-compliance with e-reporting obligations may result in penalties of EUR 500 per transmission, both subject to annual caps.
Overall, the amendments aim to streamline onboarding, clarify technical requirements, and reinforce compliance ahead of the mandate’s phased implementation.
