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  4. The 1 September reception duty is live, but platform take-up lags

The 1 September reception duty is live, but platform take-up lags

Regulatory·1 September 2026·2 replies·8 likes·Last post 2 September 2026·Reply

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Jean D.1 September 2026
So it is live. Since 1 September everyone VAT registered here has to be able to receive an e-invoice, and the big and mid sized companies are already issuing. The ministry says more than 4 million businesses have a reception address, but only 66 per cent of the main target group has actually picked a platform. That second number is the one that worries me.
Sophie M.1 September 2026
Is the no fines in 2026 line an actual delay, or just them going easy at the start? Half our French team has it down as the whole obligation moving to 2027.
Catherine D.2 September 2026
Going easy, nothing has moved. The DGFiP guide says outright that it is not a postponement or a suspension. They will look at whether you hit real difficulties and fixed them, or whether you simply ignored it. The fines are live from day one, EUR 50 per invoice up to EUR 15,000 a year.

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France at a glance

B2B:
Phased
B2G:
Mandatory
B2C:
None

Next: Sep 2027, Phase 2: SMEs and micro enterprises start issuing

Full country dataFrance e-invoicing guide
Latest Update
Technical Update
30 Sept 2026

DGFiP publishes its official e-reporting doctrine

The DGFiP published its first BOFiP commentary on transaction and payment data reporting. It confirms the 1 September 2026 and 1 September 2027 calendar, adds single VAT groups to the 2026 wave, and applies reporting to VAT-registered public bodies from 1 September 2026 whatever their size. Commentary on e-invoicing itself will follow.
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