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27 July 2026

French Tax Authorities publish guidance on September 2026 e-invoicing mandate

  • On 10 July 2026, the French Tax Authorities released guidance with details on the starting phase of the French e-invoicing mandate, which is understood to begin on 1 September 2026.
  • Invoices received through legacy channels or formats during the starting phase should not be rejected or disregarded as long as they relate to a genuine economic transaction.
  • Companies should continue preparing for compliance and be able to demonstrate active remediation efforts, particularly if they are not yet able to issue electronic invoices.
 

On 10 July 2026, the French Tax Authorities (DGFiP) released guidance (available in French) with details on the starting phase of the French e-invoicing mandate, which includes several simplification measures regarding electronic invoicing and e-reporting obligations. The starting phase is understood to begin on 1 September 2026, with no end date currently communicated. The guidance specifies that the implementation timetable remains unchanged.

For details on the French e-invoicing mandate, see EY Global Tax Alert, French Government announces simplification measures as part of September 2026 e-invoicing mandate, dated 11 September 2025.

It is expected that companies will continue to receive PDF or paper invoices for purchases from suppliers who are not subject to e-invoicing mandates in their home countries. These invoices should not be rejected or disregarded as long as they relate to a genuine economic transaction. During the starting phase, companies will be able to deduct value-added tax (VAT), provided that all legacy requirements are met, even if an invoice that should have been received electronically is instead received through a legacy channel or format.

Implications

Companies should ensure they are able to demonstrate that they are actively working on complying with the e-invoicing mandate. This is particularly important for companies that are not yet capable of issuing electronic invoices and have not defined or implemented a remediation plan.

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Contact Information

For additional information concerning this Alert, please contact:

Associée EY Société d'Avocats (France) Paris

Published by NTD’s Tax Technical Knowledge Services group; Andrea Ben-Yosef, legal editor

Document ID: 2026-1612

 
 

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