On July 10, 2026, at the DGFiP's relay community meeting, Minister of Public Action and Accounts David Amiel cleared up the last uncertainties: the e-invoicing reform is neither postponed nor suspended. Here's what to take away from it.
The timeline is confirmed
No change of course:
- September 1, 2026: mandatory to receive for all companies; issuing and data transmission mandatory for large companies and mid-caps;
- September 1, 2027: the obligation to issue extends to SMEs, small businesses and micro-entities.
The minister reminded everyone that an invoice is above all an economic document that commits the whole commercial chain — and that the reform is being carried out in co-construction with businesses.
A "start-up doctrine" built on three principles
To secure the transition, the tax authorities are putting in place a start-up doctrine built around three principles:
- Respecting the timeline: the reform is neither postponed nor suspended;
- Continuity of economic activity: a technical difficulty (rejection, duplicate, platform unavailability) must never block an invoice's payment or the right to deduct VAT, provided the substantive conditions are met;
- Correction and support: a lenient and supportive approach toward companies acting in good faith, with no automatic penalties for those who document their difficulties and take corrective action. This phase will cover at least the end of 2026.
Note: this leniency is not a grace period. It does not apply to companies that deliberately refuse to engage with the scheme.
What this means for you
The message is twofold: the course is held, but the tax authorities will support those acting in good faith. In other words, this is not a reason to ease up on preparation — quite the opposite, it's the signal that you need to be ready and documented to benefit from that flexibility.
At Trevys, a member of the relay community, we track these announcements in real time to adjust your roadmap. Let's talk.