French E-Invoicing Reform: Penalties, Grace Frameworks, and Good-Faith Defense
France's e-invoicing mandate takes full effect on September 1, 2026, imposing a €15 penalty per invoice for data inaccuracies and a €50 penalty for non-compliance with the obligation itself. Businesses must document good-faith compliance efforts, meet immediate invoicing obligations, and ensure all VAT-liable entities are in scope.