This content is retained in full as an archive. It discusses a bill and the timetable as they stood on the publication date; see the Electronic Invoicing page for current operational information.
Article 28 of France’s 2026 Finance Bill consolidated the legal and technical framework for the electronic invoicing reform, whose general rollout was due to begin on 1 September 2026.
These adjustments reflected the withdrawal of the public invoice exchange service and clarified the role of certified platforms (PA), which sit at the heart of the future system. For accounting firms, these changes marked a decisive step towards fully automated data exchange.
Among the providers supporting this transition, Tempolia—publisher of time management and billing software interfaced with jefacture.com—offers an integrated approach that connects internal engagement management with regulatory compliance in billing.
A reform refocused on certified platforms
The bill confirmed the withdrawal of the public exchange service that had initially been planned to centralise electronic invoices. Instead, every business would now have to use a certified platform (PA) to issue and receive invoices.
The French State would provide a central directory, updated by these platforms, to ensure that invoices were routed to the recipient’s platform.
Switching platforms would be regulated: the former provider would have to maintain a minimum service for at least six months to ensure processing continuity.
For businesses and firms, this new organisation made it more important to use a tool capable of communicating natively with a certified platform. Tempolia was already aligned with this framework through its direct interface with jefacture.com, a recognised electronic invoicing provider.
The bill also confirmed that Chorus Pro would become the sole electronic invoicing platform for public-sector entities. Private businesses would continue to issue invoices through certified platforms connected to Chorus Pro. This arrangement ensures interoperability between the public and private sectors while simplifying exchanges.
As a reminder, this was the Finance Bill; the text was due to be definitively adopted at the end of December, when the 2026 Finance Act was put to a vote.
Data transmission: security and automation
Article 28 introduced a new Article 290-0 into the French General Tax Code, specifying that electronic invoice data must be sent to the tax authorities through the certified platform chosen by the taxable person.
This transmission would take place at a frequency and under procedures defined by decree, ensuring consistency throughout France.
These provisions were added to the payment data transmission obligations set out in Article 290 A, which were also strengthened. The legislature thus placed greater emphasis on reliable data flows and payment traceability.
Automation becomes a compliance requirement: manually managing these flows will be difficult to sustain in this new environment. Tempolia, which already generates invoices in Factur-X format and automates their export to certified platforms, enables firms to make their processes more reliable without increasing their administrative burden.
New penalties and implementation timetable
The bill increased the financial penalties applicable when obligations were not met:
- €50 per invoice when a certified platform failed to transmit it;
- €500 per missing transmission for the taxable person, capped at €15,000 per year;
- €750 per transmission for non-compliant platforms, capped at €100,000 per year.
A grace period was nevertheless planned. A first breach corrected voluntarily or within 30 days would not be penalised.
For the issue of electronic invoices, the implementation schedule remained aligned with the phases established by Article 91 of France’s 2024 Finance Act:
- 1 September 2026 for large and mid-sized companies;
- 1 September 2027 for microbusinesses and small and medium-sized enterprises.
Every business would also have to be able to receive electronic invoices from September 2026.
These stages require gradual technical preparation. Firms therefore benefit from relying on tools that are already interoperable and certified as they help their clients scale up.
Tempolia: time management and electronic invoicing
Drawing on more than 35 years of experience, Tempolia has developed a comprehensive time and activity management solution that incorporates budget monitoring, billing and planning. Available directly from www.tempolia.fr, the tool provides accounting firms, engineering consultancies and legal professionals with a genuine ERP system for internal management.
Tempolia uses open accounting APIs to integrate smoothly with leading software solutions—including Sage, Fulll, Pennylane, Cegid Loop and ACD.
Through its partnership with jefacture.com, Tempolia already supports compliance with the reform:
- automatic generation of electronic invoices in Factur-X format;
- secure export to certified platforms (PA);
- electronic signatures, retrieval of client details through the SIREN API and PSD2 banking integration with Bridge.
For chartered accountants, this integration reduces the operational workload and ensures a smooth transition to the future legal framework.
A driver of productivity and compliance for accounting firms
Electronic invoicing reform is an opportunity to automate internal workflows and make accounting data more reliable. By unifying the management of time, engagements and billing, Tempolia offers a solution consistent with the reform’s objectives: security, simplification and interoperability.
Deployed in numerous accounting firms and service organisations, Tempolia demonstrates how specialist solutions can turn regulatory compliance into a driver of performance and efficiency for accounting teams and their clients.