Regulatory updates - France

Decree No. 2026-677 and Order of July 27, 2026, largely pertain to governance, accreditation, interoperability, and platform mobility details. The texts formally retire the Portail Public de Facturation (PPF) as an invoice exchange route, transitioning to a fully PA-centric system built around a central directory, the annuaire central, for invoice routing, data collection, directory maintenance, and mediating disputes.  

The formal agreement is now statutory, creating a regulated process for taxpayers to be claimed by their respective PA, as well as creating a process for portability – which is switching from one PA to another. The agreement can cover multiple entities within a group and must identify the taxpayer, company registration details, the departing and incoming platforms, the effective date, affected addresses, and the legal representative's signature.  

Plateformes Agréées (PAs) face a heavier compliance load, with ongoing obligations rather than a one-time accreditation event. Platforms must obtain and maintain ISO/IEC 27001 certification from a body accredited under EC Regulation 765/2008 and recognized by the IAF or GAC. Annual audits covering at least one month of recent operational activity and mandatory disclosure of substantial changes between audits reinforce this ongoing-monitoring model.  

Furthermore, the AFNOR XP Z12-012/013/014 standards move from technical reference to legal requirements that platforms must meet and be able to demonstrate. 

France has set new VAT exemption and simplified regime thresholds for 2026. For goods, on-site sales and accommodation, the limits are 85,000 and 93,500 euros. For other services, they are 37,500 and 41,250 euros.

The rule works in two steps. Crossing the standard threshold makes VAT due from the following January 1, as long as the business stays below the increased threshold. Crossing the increased threshold makes VAT due immediately.

Beyond the thresholds, a bigger legal shift is underway; VAT rules are being recodified. From September 1, 2026, VAT rules move from the CGI to a new code, the CIBS. Old CGI references can still be used, with a grace period until December 31, 2027.

The same date brings a separate change: France's e-invoicing mandate begins. From then on, all businesses must be able to receive electronic invoices, and larger companies must issue them too.

On July 10, 2026, France's Minister for Public Accounts convened the reform's "community of relays" at Bercy, and confirmed the official calendar and the tax administration's control approach. The same week, the DGFiP released its practical start-up guide, structured around three principles: the legal calendar is maintained, economic continuity is preserved, and this continuity is not a dispensation from applying the reform. 

What's confirmed

All businesses in scope must be able to receive e-invoices from September 1, 2026. Large enterprises and mid-sized companies (ETI) must issue via an approved platform (PA) and comply with e-reporting from that date. SMEs and micro-enterprises follow on September 1, 2027. 

What's new

Operational tolerance during start-up. Genuine invoices received by email, PDF, or paper won't be rejected solely for missing the electronic channel, provided they reflect a real transaction with the necessary information. VAT deduction rights aren't automatically lost either. Businesses not fully ready should activate working flows, document gaps, and organize regularization; not wait for full readiness before starting. 

What's not changing

Sanctions under CGI articles 1737, 1788 D, and 1737 IV bis remain in force. The tolerance applies only to real, documented difficulties tied to an active compliance trajectory; not to inertia, avoidance, or refusal to enter the system. And the guide is explicit that this is neither a postponement nor a suspension of the obligation. 

Scope of the guidance

The guide covers six themes across 29 Q&As: receipt continuity, mandatory issuance, voluntary early adoption, e-reporting regularization, start-up incidents, and dialogue with the administration. 

Further information is available in the following official sources: 

• DGFiP, Guide pratique de démarrage  

• economie.gouv.fr, Tout savoir sur la facturation électronique