France’s 2026 Finance Bill significantly updates its CTC mandate by establishing a central routing directory on the Public Invoicing Portal (PPF) managed by newly renamed Plateformes Agréées (PA) and mandating payment status reporting for transactions where VAT is due upon collection.

Compliance enforcement has been strengthened, with e-invoicing penalties increasing to €50 per invoice (capped at €15,000 annually) and e-reporting failures now incurring a €500 fine per transmission (also capped at €15,000).

Additionally, VAT legislation has been recodified from the General Tax Code (CGI) into the new Goods and Service Tax Code (CIBS) to consolidate and clarify national tax rules. These measures reflect a shift toward stricter oversight and enhanced digital transparency within the French tax environment.