France: Understanding the Penalty Framework Before the September E-Invoicing Rollout

France's mandatory e-invoicing and e-reporting will commence on 1 September 2026, imposing penalties for non-compliance across three obligations: designating an Approved Platform, issuing E-Invoices, and submitting e-reporting data. Failing to designate a platform may lead to a notice followed by fines up to EUR 1,000 for repeated non-compliance.