France is considering a two-year grace period for the upcoming e-invoicing and e-reporting mandate

The draft of the finance law of 2026, via Amendment proposal No. I-1028, states that all companies acting in “good faith” shall not be subject to fines from September 1, 2026, to August 31, 2028, in accordance with the following articles of the General Tax Code:
- Article 1737, Section III – fines applicable to taxpayers related to e-invoice issuance and reporting
- Article 1…