The French authorities have introduced a significant amendment to the 2026 Finance Bill aimed at providing a “soft landing” for businesses transitioning to the mandatory electronic invoicing and e-reporting regime.

France is refining the rules for its upcoming national e-invoicing system. The Draft State Budget Law for 2026, which was published on October 14, 2025, includes several new amendments to the e-invoicing and e-reporting regulations.

France has released further details on the implementation of mandatory e-invoicing and e-reporting, set to take effect in September 2026.

The French government is preparing to introduce new simplifications and tolerances as part of the ongoing reform of e-reporting obligations.