Written by Sumit Yadav
The rejected bill section contained technical refinements such as updated e-reporting rules, PDP adjustments, SME simplifications, and revised penalties. These updates are now paused until further legislative review.
The rejection does not impact France's Finance Law 2020 and related decrees — meaning the mandatory e-invoicing start date of 1 September 2026 remains unchanged.
Approved formats such as Factur-X, UBL, and CII, along with PDP accreditation and validation processes, remain fully active and unaffected by the temporary political gridlock.
The setback reflects broader political fragmentation following the snap elections, but the Finance Ministry remains confident that a legislative compromise can be reached via the Senate and joint committee.
Companies must continue preparing for the 1 September 2026 mandate but should expect minor delays in updated technical guidance until Article 28 is revisited.
