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France Finalises E-Invoicing Platform Rules One Month Before Mandatory Go-Live

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Sarah Fane
Jul 30, 2026
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France has published an implementing order updating the legal framework for its mandatory B2B e-invoicing regime, just one month before the first phase of the country's rollout begins on 1 September 2026.

 Decree No. 2026-677 and Order of 27 July 2026 were published in the Journal officiel on 28 July 2026, aligning with the 2026 Finance Law.

While it does not alter the implementation timetable, it further refines the legal and operational framework that will underpin France's new e-invoicing system.

The order also strengthens the governance requirements for approved platforms, including security obligations based on ISO/IEC 27001 certification, ongoing surveillance audits and requirements to demonstrate continued compliance following approval.

Further provisions clarify the obligations on approved platforms to exchange data with the central directory, the tax administration's systems and other approved platforms, reinforcing the interoperability model that will support invoice exchange across the French network.

In addition, the order sets out more detailed requirements for the agreements between taxpayers and their chosen approved platform for receiving electronic invoices, including the information that must be captured and maintained.

From 1 September 2026, large and intermediate-sized businesses will be required to issue and receive electronic invoices under the new regime, while smaller businesses will join the mandatory issuance requirement from September 2027.

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