Article 28 sets out a proposed two-year grace period (1 September 2026–31 August 2028) to support businesses during the rollout of mandatory e-invoicing. This provision is not yet law; it is part of a legislative proposal suggesting that companies that demonstrate diligent compliance efforts should not face penalties for technical non-conformities during this phase.
The proposal responds to the major readiness challenges companies face: extensive IT upgrades, interoperability testing, late publication of specifications, and the disruption caused by the government’s October 2024 decision to abandon the public invoicing portal in favor of The suggested grace period aims to prevent system-wide disruptions such as rejected invoices, delayed payments, and cash-flow instability. It includes temporary suspension of sanctions, preservation of VAT deduction rights, enhanced administrative support, proactive communication of technical issues, and a contingency plan for major system failures.
This is not a postponement, but a proposed safeguard intended to ensure a stable and secure transition to France’s e-invoicing reform.
