France Finalises E‑Invoicing Formats, Profiles, and Penalties Ahead of September 2026 Rollout
In February 2026, the French government formally adopted its 2026 State Budget Law, embedding key updates to the country’s B2B e‑invoicing and e‑reporting regime, which begins 1 September 2026. The updates clarify how the system will operate in practice, including invoice formats, data profiles, operational rules, and penalties.
What was confirmed:
- Formats and Profiles: France’s framework relies on structured electronic invoice formats, including Factur‑X, UBL, and CII, compliant with EU standards. The ANFOR XP Z12‑012 standard defines the required invoice and lifecycle status message profiles.
- Public Invoicing Portal (PPF): Legally established as the central invoicing directory, with certified Partner Platforms (PAs) routing invoices correctly. Businesses not using accredited PAs receive a notification and three months to comply.
- Penalties and Operational Rules:
- Non‑compliance with e‑invoicing: €50 per invoice (up from €15), capped at €15,000 per year
- Non-compliance with e‑reporting: €500 per report, capped at €15,000 per year
- Continuity rules introduced to reduce disruption when businesses change platforms
Why this matters:
- These clarifications give companies and software providers clear technical targets for compliance ahead of launch.
- Harmonized formats, structured data profiles, and clear penalties are crucial for interoperability, automated reporting, and VAT transparency.
France’s February 2026 updates signal that the technical and regulatory foundation for the e‑invoicing mandate is now firmly in place, giving businesses certainty as they prepare for September’s compliance deadline.