THE ESSENTIALS IN 5 POINTS
- €50 per invoice issued non-compliant or outside an accredited platform, up to €15,000 a year.
- €500 per e-reporting transmission that is missing or non-compliant, up to €15,000 a year per category.
- Not being able to receive costs €500 after a three-month formal notice, then €1,000 per quarter for as long as it lasts.
- During the start-up phase, the French tax authority (DGFiP) won’t penalize businesses that are making a genuine effort to comply.
- For most businesses, the heaviest risk is commercial. Clients and contracting companies expect e-invoices.
Why you still read “€15 per invoice”
The first regime, from the amending finance law for 2022, provided for €15 per invoice and €250 per e-reporting transmission. These are the figures many articles and comparison sites still repeat, including recent pages.
Article 123 of the finance law for 2026 (law no. 2026-103 of February 19, 2026, published in the Journal officiel of February 20) rewrote articles 1737 and 1788 D of the French General Tax Code (CGI). All amounts were raised, and a penalty was created for receiving.
| Breach | Before 2026 | Since law no. 2026-103 |
|---|---|---|
| Non-compliant invoice issued | €50 per invoice | |
| Missing or non-compliant e-reporting transmission | €500 per transmission | |
| Unable to receive e-invoices | No specific fine | €500, then €1,000 per quarter |
The scale of fines
Three breaches are covered, each with its own article and its own cap.
The fine for not receiving comes back every quarter
The mechanism leaves time to comply before any fine. It becomes heavy if nothing changes.
- Step 1Formal noticeThe tax authority records the breach and gives you three months to comply.
- Three months later€500If nothing has changed, followed by a new three-month formal notice.
- Three months later€1,000If the breach continues at the end of the second formal notice.
- After that€1,000 per quarterAfter each new three-month period in which the breach is recorded.
A business that complies during the first formal notice pays nothing. One that lets it slide pays €500, then €1,000 every three months, and that amount has no cap.
The summary table
The last row concerns the accredited platforms themselves, which have their own penalties on e-reporting.
| Breach and legal basis | Amount | Cap |
|---|---|---|
| Non-compliant invoice issued, or issued outside an accredited platformCGI, art. 1737 III and IV | €50 per invoice | €15,000 a year |
| Missing e-reporting transmission (taxable business)CGI, art. 1788 D I and II | €500 per transmission | €15,000 a year per category |
| No accredited platform for receivingCGI, art. 1737 IV bis | €500, then €1,000 per quarter | None, renewable |
| Breaches by an accredited platform on e-reportingCGI, art. 1788 D III and IV | €750 per transmission | €100,000 a year per category |
A lenient start, if you’re making progress
Two things soften this regime, at least at the beginning.
The right to make a mistake is written into the e-reporting rules. A first offense isn’t penalized if it’s corrected spontaneously or within thirty days, provided you haven’t been penalized in the current year or the three previous years.
The DGFiP has announced flexible enforcement at the start. Its practical guide for September 1, 2026 says so in so many words.
“During the start-up phase, penalties will not be applied to businesses that are having difficulty implementing the reform but are engaged in a serious path toward compliance.”
The director general of public finances confirmed it publicly on May 6, 2026. Penalties will be applied “neither immediately, nor automatically and blindly”. The tax authority will contact you first and look at your progress, aiming for buy-in rather than punishment.
Keep a record of your steps
A business acting in good faith that can show where it stands won’t be the priority target. Keep whatever proves it.
- Your choice of accredited platform, and its date
- Your exchanges with your software vendor or your accountant
- Your receiving tests with a supplier
- The confirmation of your registration in the directory
The costliest risk is commercial
For a small business, a few €50 fines remain a limited financial risk, especially during the lenient phase. What can cost far more plays out with your clients.
- Your clients that are large and mid-sized companies have been issuing e-invoices since September 2026. They expect their suppliers to be able to receive them, then to issue them.
- Calls for tender and contracting companies make e-invoicing a de facto prerequisite. Without an accredited platform and a directory listing, you drop out of the loop.
- Your cash flow can suffer. An invoice that doesn’t go through the right channel risks being processed, and paid, late.
Fine or lost client, the prevention is the same. Choose an accredited platform, get registered in the directory and test receiving an invoice. Allow a few weeks, following the plan in our 2026-2027 timeline.
Finding an invoice on the day of an audit
Being compliant also means being able to pull out an invoice received three years ago when the tax authority asks for it. During the transition, it may have arrived through your platform, by email or by post.
Frequently asked questions
What’s the fine for a non-electronic invoice in France in 2026?
€50 per invoice issued non-compliant or outside an accredited platform, up to €15,000 per calendar year (article 1737 of the CGI, amended by law no. 2026-103 of February 19, 2026). The old amount of €15 no longer applies. For an SME or a micro-business, the obligation to issue only applies from 1 September 2027.
Is there a fine for not being able to receive e-invoices?
Yes. Article 1737 IV bis provides, after a formal notice and a three-month period, for a fine of €500, then €1,000 per quarter for as long as the breach continues. It’s new in the finance law for 2026.
What are the penalties for e-reporting?
€500 per missing or non-compliant transmission, compared with €250 before 2026, up to €15,000 a year per category (transactions, payments). A first offense corrected spontaneously or within 30 days isn’t penalized, under certain conditions.
Have the penalties applied since September 1, 2026?
The regime is in force, but the DGFiP has announced a lenient start. There will be no immediate or automatic penalty for businesses making a genuine effort to comply. Keep a record of your steps.
Are the fines capped?
Yes for issuing (€15,000 a year) and for e-reporting (€15,000 a year per category). The fine for not being able to receive has no cap, and the €1,000 comes back every quarter for as long as the breach lasts.
What should I do if I receive a formal notice?
Act right away, you have three months. Choose an accredited platform from the official list on impots.gouv.fr, get registered in the directory and keep proof of your steps. Our page receiving e-invoices walks you through it step by step.
Can my accountant be penalized instead of me?
No. The fines target the taxable business, that is, your company. Your accountant can help you choose a platform and get compliant, but the responsibility stays yours.
Is using Clivio enough to avoid these fines?
No. Clivio isn’t an accredited platform. We don’t issue your invoices, don’t receive them through the official channel and don’t send anything to the tax authority. Clivio helps you file and find what your platform and your other channels send you.
Official sources (in French): Légifrance, General Tax Code, art. 1737 · impots.gouv.fr, practical start-up guide for September 1, 2026 (PDF) · impots.gouv.fr, je découvre la facturation électronique · economie.gouv.fr
Updated on October 14, 2026 by the Clivio team. Spotted an error or a new text? contact@clivio.app