Published: 20 July 2026
Two key developments emerged in France ahead of the September 1, 2026 e-invoicing mandate: an update to the reform’s technical standards and official confirmation that the implementation timetable remains unchanged.
On June 30, 2026, AFNOR published version 1.4 of the three main standards supporting the reform. The update covers invoice formats and statuses, communication between businesses and Accredited Platforms, and the B2B scenarios that platforms must support.
The update adds a new self-billing scenario, particularly relevant to agriculture, and clarifies requirements for several tax and sector-specific transactions. The total number of documented use cases has increased from 44 to 45.
Shortly afterwards, the DGFiP published an official start-up guide confirming that the September 2026 launch will not be postponed. From that date, all businesses in scope must be able to receive electronic invoices, while large enterprises and mid-sized companies must also issue e-invoices and complete e-reporting through an Accredited Platform. SMEs and micro-enterprises follow on September 1, 2027.
The guide also introduces operational tolerance for genuine, documented start-up difficulties. Businesses are expected to activate available processes, record any gaps and regularize affected transactions. This approach does not suspend the mandate or remove the applicable penalties for inactivity, avoidance or refusal to comply.
