The French tax authorities published the decree and ministerial order implementing Article 26 of the 2022 rectifying finance law on electronic invoicing between businesses, with the texts now available in the Official Journal.

The implementing regulations are accessible through the professional section of the tax administration's website under the electronic invoicing resources. The authorities simultaneously updated the electronic invoicing FAQ with additional questions and answers covering the regulatory framework and the scope of e-reporting requirements for transaction data.

The dedicated electronic invoicing page will continue to receive regular updates as the implementation progresses. The development forms part of France's broader digitalization of business-to-business invoicing processes, requiring companies to transition from traditional paper-based systems to electronic formats with accompanying data transmission obligations to tax authorities.