France Makes Penalties Tougher Ahead of September 2026 Go-Live
In mid-March, DGFiP (Direction Générale des Finances Publiques) issued official clarifications on how penalties will be applied for non-compliance with the e-invoicing and e-reporting regime starting 1 September 2026.
Key points:
- enalties per non-compliant invoice will increase from €15 to €50 per transaction
- These penalties are capped at €15,000 per year
- Missing or incorrect e-reporting submissions will trigger a €500 fine per transmission failure, also capped at €15,000 per year
- Taxpayers using a non-certified Plateformes Agréées will receive a formal notice and have three months to comply
- Continued non-compliance will incur escalating fines, starting at €500 per quarter and rising to €1,000 per quarter
- Businesses may avoid penalties for a first offence within a four-year period if issues are corrected promptly
- A possible grace period (2026–2028) is under discussion, during which penalties could be suspended. Obligations would still apply, but limited penalty relief might be granted
Source:
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