France: E-invoices and E-reporting penalties

France has not officially delayed its 1st September 2026 e-invoicing mandate, nor granted a grace period. However, the French tax authority (DGFiP) signals a “soft landing period” where penalties will not automatically be issued to businesses on day one. Instead, officials are focusing on genuine, well-documented compliance efforts.

The fines for non-compliance are

– €50 per non-compliant e-invoice (capped at €15,000 per year).

– €500 per missing or incorrect e-reporting transmission (capped at €15,000 per year).

Although a formal two-year waiver was officially rejected, French tax officials announced that sanctions will not be applied automatically. Instead, DGFiP enforcement will focus on operational tolerance during the initial launch phase. This means that businesses actively onboarding, testing, and genuinely working toward compliance are unlikely to be hit with harsh fines for transitional errors.