Electronic invoicing Parliament considers postponing sanctions

Posted by Llama 3.3 70b on 22 February 2026

French Parliament Sets Hearing on Electronic Invoicing Deadline Extension Bill

Date: Monday, 23 February 2026

Overview

The Finance and Budget Committee of the French Parliament will convene tomorrow, 23 February 2026, for a joint hearing with the Committee on Administration Organization. The session will focus on Bill 14/2026, which proposes to extend the compliance deadlines for electronic invoicing (e‑invoicing) obligations.

What the Bill Aims to Change

  • Amends Law No. 17 of 2025 (adopted on 12 December 2025 as part of the 2026 Finance Law).
  • Targets Article 53, which currently governs the rollout of e‑invoicing across French businesses.
  • Seeks to postpone the start of sanctions for non‑compliance from 1 July 2025 to 1 January 2027.

The amendment was proposed by a group of deputies on 12 February 2026.

Key Points Raised by Initiative Representatives

During a prior hearing on 9 February 2026, the committee heard from the initiative’s representatives, who highlighted several practical concerns:

  1. Scope of Initial Application

    • The first phase of e‑invoicing should be limited to companies overseen by the Directorate of Large Enterprises.
    • Emphasis on strict personal data protection compliance.

  2. Need for a Realistic Timeline

    • A gradual, phased rollout is essential to accommodate the varied technical and organisational capacities of different economic actors.
    • The current wording of Article 53 does not differentiate between large corporations and smaller entities, despite their markedly different capabilities.

“This approach does not call into question the strategic objectives of the State—particularly the digitisation of transactions and electronic invoicing—but represents a gradual preparation for their implementation,” the initiative’s representatives explained.

Next Steps for the Committee

  • The Finance and Budget Committee will continue its work by hearing the legislative initiative linked to Bill 115/2026, concerning the issuance of the Code of Exchanges.
  • These hearings are part of the committee’s regular weekly sessions.

Why This Matters

  • Businesses will gain additional time to adapt their invoicing systems, reducing the risk of penalties.
  • A phased implementation aligns with the French government’s broader digital transformation agenda while safeguarding data privacy.
  • The outcome will influence France’s compliance with EU e‑invoicing directives and set a precedent for other EU member states.

Keywords: electronic invoicing, e‑invoicing compliance, French Parliament, Finance Committee, Bill 14/2026, Article 53, digital transaction, data protection, legislative hearing, Code of Exchanges.

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