France clarifies e‑invoicing and e‑reporting penalties ahead of the 2026–27 mandate

30 March 2026

France has updated its enforcement rules relating to the September 2026 introduction of mandatory e‑invoicing and e‑reporting for VAT registered businesses, setting out clearer penalties for companies that fail to comply with the new digital framework.

The new mandatory real‑time e‑invoicing regime will apply to resident businesses’ domestic B2B transactions in France, requiring them to use an authorised platform to send and receive electronic invoices. The French tax authorities will then have real‑time access to these invoices and will be able to verify their accuracy.

Separately, many VAT‑registered businesses both resident and non‑resident, will be subject to e‑reporting requirements. The new requirement will involve transmitting data to the French tax authorities for a broader set of transactions, including cross‑border B2B (intra‑EU) and B2C transactions. Only businesses that meet certain thresholds will be affected, and we will be contacting our clients shortly to assess whether they fall within this scope.

The overall aim of both e‑invoicing and e‑reporting is to reduce invoicing errors, strengthen anti‑fraud controls, and enable the gradual introduction of pre‑filled VAT returns through standardised data.

The confirmed penalties will apply in the following situations:

• Issuing invoices outside the approved platform network: Penalties will generally be €50 per non‑compliant invoice.
• Failure to connect to an approved platform to receive e‑invoices: Penalties start at €500 after a first notice, rising to €1,000 every three months until the business connects.
• Failure to submit e‑reporting transmissions: A penalty of €500 per failure, capped at €15,000 per year.

France has also introduced a limited “first‑offence tolerance” to ease the transition meaning no penalties will apply where an error is isolated and the affected business corrects it voluntarily or within 30 days of the tax authority’s initial request.