France e-invoicing penalties: the 2026-2027 fines explained
France e-invoicing fines: €50 per invoice, €500 then €1,000 without a receiving platform, €500 per missed e-reporting. Official amounts explained.
Em resumo
- •Failure to issue an e-invoice: €50 per invoice, capped at €15,000 per calendar year.
- •No receiving platform: 3-month notice, then €500, new notice, then €1,000, renewable every 3 months.
- •Missed e-reporting: €500 per transmission, capped at €15,000 per year.
- •During start-up, the DGFiP says it will not fine businesses on a serious compliance path, which is neither a delay nor a suspension.
Why now
France's e-invoicing reform started on 1 September 2026, and the 2026 Finance Act (Law 2026-103, article 123) raised the penalties.
The three fines
| Breach | Fine | Cap |
|---|---|---|
| Not issuing an invoice electronically when required | €50 per invoice | €15,000 per calendar year |
| No approved platform to receive invoices | 3-month notice, then €500, new notice, then €1,000, renewable every 3 months | — |
| Missed e-reporting (transaction or payment data) | €500 per transmission | €15,000 per calendar year |
Sources: Entreprendre Service Public, 20 Feb 2026, French Tax Code art. 1737. According to Service Public, these fines do not apply to a first offence (current and previous three years) repaired spontaneously or within 30 days of a first request.
What applies to small businesses
Start-up tolerance
The DGFiP guide says fines will not apply to businesses on a serious, documented compliance path. It is neither a delay nor a suspension, and a mere statement of intent is not enough.
With Robi
Robi helps you produce complete Factur-X (EN 16931) invoices from a few sentences. Robi is not an approved platform and does not handle transmission or e-reporting.
Amounts checked on 30 September 2026.
Perguntas frequentes
What is the fine for not issuing an e-invoice in France?+
€50 per invoice, capped at €15,000 per calendar year (2026 Finance Act). Small businesses must issue e-invoices from 1 September 2027.
What if a small business has no receiving platform?+
A 3-month notice, then €500, a new notice, then €1,000, renewable every three months.
Are fines applied from September 2026?+
The DGFiP says it will not fine businesses on a serious, documented compliance path during start-up. It is not a delay.
Põe estes conselhos em prática
Com a Robi AI, automatiza a tua faturação e poupa 10h por mês.
Começar grátis