DGFiP sets a no-sanctions start-up posture for the 1 September 2026 e-invoicing mandate
This page records one dated change. For the rules in France as they stand today, see the France guide →
- Jurisdiction
- 🇫🇷 France
- Tax
- VAT
- Change type
- Compliance
- Status
- In force
- Impact
- FYI
- Instrument
- FR-GUIDE-EINV-DEMARRAGE-2026
- Authority
- Direction générale des Finances publiques (DGFiP)
- Systems
- Invoicing, Tax engine, ERP
- Verified
- Fetched from official source · high confidence
Businesses in scope of the 1 September 2026 French e-invoicing obligation that hit implementation difficulties and can evidence an active compliance trajectory.
Retain documentary evidence of an active compliance trajectory — platform correspondence, rejection logs and correction plans — from 1 September 2026; the tolerance is neither a deferral nor a suspension of the obligation.
InvoicingTax engineERP
DGFiP published a practical start-up guide, 'Facturation électronique : guide pratique de démarrage au 1er septembre 2026', stating that during the start-up phase no sanctions will be applied to businesses that encounter difficulties implementing the reform but are engaged in a serious compliance trajectory. The guide states that this approach 'ne constitue ni un report ni une suspension de l'obligation'. A Ministry of the Economy press release of 11 July 2026 announced the same tolerance approach.
What changed in detail
DGFiP published a start-up guide for 1 September 2026 stating that during the start-up phase no sanctions will apply to businesses that hit difficulties but are “engagées dans une trajectoire sérieuse de mise en conformité”. The guide then says plainly that this “ne constitue ni un report ni une suspension de l’obligation”. A Ministry press release of 11 July 2026 announced the same approach.
What it means
The distinction is doing real work. The obligation, the dates and the legal consequences of non-compliance are untouched; only the penalty posture is soft, and only for businesses that can show they were trying. That makes evidence the deliverable — platform correspondence, rejection logs, a dated remediation plan. “We weren’t ready” is not the same defence as “here is what we did about not being ready”.
Proof
Il est précisé que pendant la phase de démarrage, il n'y aura pas d'application des sanctions aux entreprises rencontrant des difficultés dans la mise en œuvre de la réforme mais qui sont engagées dans une trajectoire sérieuse de mise en conformité. L'administration distinguera ces situations de celles relevant d'une inertie, d'un évitement ou d'un refus durable d'entrer dans le dispositif. Elle tiendra compte des difficultés réelles, documentées et suivies d'actions de correction. Cette approche ne constitue ni un report ni une suspension de l'obligation.It is specified that during the start-up phase there will be no application of sanctions to businesses encountering difficulties in implementing the reform but which are engaged in a serious compliance trajectory. The administration will distinguish those situations from ones involving inertia, avoidance or a durable refusal to enter the system. It will take account of real difficulties that are documented and followed by corrective action. This approach constitutes neither a deferral nor a suspension of the obligation.
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