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Latest Developments on the French E-Invoicing Mandate

  • Legal and Regulatory Framework Updates: The French e-invoicing model is undergoing a comprehensive review of existing regulations under the 2026 Finance Bill (PLF 2026), with workshops initiated to rewrite the regulations. This aims to ensure legal safeguarding and facilitate ecosystem-wide consultation.
  • Enhanced Participation and Standardization Efforts: The DGFIP has increased its support for the AFNOR Commission by funding its operational costs and allowing free participation for new members. The Commission has held numerous meetings focused on standardizing electronic exchanges, with initial outcomes expected soon.
  • Phased Implementation and Directory Services: The reform will be implemented in phases, with the “Directory” service launched in March 2025 to enhance interoperability for e-invoice exchanges. A “Reporting” service is planned for February 2026, which will enable mandatory data transmission to the DGFIP. Ongoing collaborative efforts include pilot phases to test features and ensure data quality.

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