The French e-invoicing mandate is undergoing significant changes, and it's crucial for businesses to stay informed. Here's a detailed overview of the recent updates presented by the AIFE/DGFIP during the latest FNFE Plenary Session.
The new e-invoicing model requires a comprehensive review of existing regulations, including the General Tax Code and its annexes. The legislative vehicle chosen for this reform is the 2026 Finance Bill (PLF 2026), allowing ample time for internal work and ecosystem-wide consultation. Workshops to rewrite the regulations with operators took place on April 11, led by the Regulation Group of the Administration Commission.
The DGFIP has revised its contract with AFNOR and now fully funds the AFNOR Commission’s operational costs. Entities can join the AFNOR Commission under a "free" contract sponsored by the DGFIP. Those who have already paid membership fees will be reimbursed. The State continues to play a pivotal role as regulator—advancing the standardization process of exchanges between PDPs, reactivating the AFNOR Commission, and establishing a national Peppol authority.
The AFNOR commission's kickoff meeting on January 23 brought together representatives from FNFE, CNOEC, PDPs, software publishers, tax experts, and standardization specialists. Since then, more than twenty meetings have been held, involving five AFNOR subgroups and the Administration Commission. The first plenary session of the AFNOR commission is scheduled for April 16, aiming to publish initial outcomes from subgroups 1 and 5, focusing on flows 2 and 6 and API standardization.
The administration has announced its intent to become the Peppol Authority for France. Work is already underway, with the first meeting of the "Change Management Board" held on March 26, involving the DGFIP, AIFE, OpenPeppol, and FNFE.
Broad consensus has been reached on the necessity of obtaining formal consent from businesses before updating address information in the directory. Draft texts on opt-in and portability were shared on March 20, followed by a summary meeting on April 3. Next steps include circulating updated drafts, validating the content regarding formal consent, and then developing a best practices model in compliance with regulatory obligations.
The Regulation group has addressed all 61 comments on annexes to external specifications during the first five workshops. This effort has led to 57 initiated actions, some of which require collaboration across multiple stakeholders and extended timelines. Workshops, starting April 11, will continue to focus on regulatory text revisions.
The reform follows a phased approach to ensure effective project tracking and timeline management. The "Directory" service — a cornerstone of the reform — launched in March 2025, enabling interoperability between actors and facilitating e-invoice exchange through PDPs. The "Reporting" service, planned for February 2026, will allow companies to transmit mandatory invoicing and payment data to the DGFIP via their PDPs and the PPF.
This reform is rooted in a collaborative process, involving external specifications workshops and AFNOR-led governance. Pilot phases proceeding each service launch will enable PDPs to test key features, evaluate business use cases, and verify interoperability and quality of data exchanges.
As the French e-invoicing mandate evolves, it's vital to stay ahead of these changes. Basware is ready to support your business every step of the way—whether in France or across global markets. Subscribe to our compliance blog as the French e-invoicing mandate continues to evolve. These changes are designed to create a legally sound framework and meet the needs of all stakeholders, ensuring a smooth transition to electronic invoicing. Basware is set and committed to support all your e-invoicing needs in France as well as globally, contact us!
As the French e-invoicing mandate evolves, it's vital to stay ahead of these changes. Basware is ready to support your business every step of the way—whether in France or across global markets.
Subscribe to our compliance blog for the latest updates, expert insights, and guidance on e-invoicing mandates.
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