Fines for not e-invoicing in France: how much?
Enter how many invoices you issued outside a platform and how many reports you missed: the calculator applies CGI articles 1737 and 1788 D, caps included.
Possible fine for the year
€7,000
€50 per invoice (cap €15,000), €500 per missed send (cap €15,000).
| Non-electronic invoices (art. 1737 III) | €6,000 |
| Transaction e-reporting (art. 1788 D I) | €1,000 |
| Payment data (art. 1788 D II) | €0 |
| Receiving without a platform (art. 1737 IV bis) | €0 |
CGI articles 1737 and 1788 D in force since 21 February 2026. Caps per calendar year; the receiving fine has no cap.
Prepared by Radif Partners · Method · Tax code, BOFiP and approved-platform list checked on 25 October 2026
The French tax code sets four fines for businesses. An invoice that should have been issued electronically and was not costs 50 euros, up to 15000 euros per calendar year (article 1737 III). Each missed transaction e-reporting send costs 500 euros, capped at 15000 euros a year (article 1788 D I), and the same applies to payment data (article 1788 D II), with a separate cap. A business that has no approved platform to receive invoices first gets a three-month formal notice, then a fine of 500 euros, then 1000 euros for each further three-month period, with no cap (article 1737 IV bis). The fines on invoices and e-reporting do not apply to a first breach in the current year and the three previous years, if it is repaired spontaneously or within 30 days of the administration’s first request.
The four fines for businesses
The 2026 Finance Act rewrote the reform’s penalties. The amounts are in CGI article 1737 for invoices and in CGI article 1788 D for data transmissions. The table sums them up in the version in force since 21 February 2026.
| Breach | Amount | Annual cap | Text |
|---|---|---|---|
| Invoice not issued electronically | €50 per invoice | €15,000 | art. 1737 III |
| Missed transaction e-reporting | €500 per send | €15,000 | art. 1788 D I |
| Missed payment data | €500 per send | €15,000 | art. 1788 D II |
| No platform to receive | €500, then €1,000 every 3 months | none | art. 1737 IV bis |
The invoice cap is reached at 300 non-compliant invoices in a year. Beyond that, each extra invoice adds nothing to the fine, but the risk does not stop: a non-compliant invoice remains an invoicing defect the administration can raise in an audit, and your customer may refuse to process it.
The first-breach rule
Paragraph V of both articles removes the fine when three conditions are met: it is the first breach in the current calendar year and the three previous years, it has been repaired, and the repair is spontaneous or made within 30 days of the administration’s first request. This leniency does not cover the receiving fine of article 1737 IV bis, which follows its own formal-notice procedure.
Possible fine for the year
Possible fine for the year
€16,000
| Non-electronic invoices (art. 1737 III) | €15,000 (cap reached) |
| Transaction e-reporting (art. 1788 D I) | €1,000 |
| Payment data (art. 1788 D II) | €0 |
| Receiving without a platform (art. 1737 IV bis) | €0 |
Receiving without a platform: a rising fine
Since 1 September 2026, every business must be able to receive invoices through an approved platform. If the administration finds it has none, it serves a formal notice to comply within 3 months. Without compliance, a €500 fine is imposed and a new notice follows. If the breach continues, the fine rises to €1,000 and can be repeated after each three-month period. Over a full year without a platform after the first notice, the total quickly reaches several thousand euros, with no cap.
Platforms face fines too
An approved platform that fails to send data to the administration risks €50 per invoice up to €45,000 a year, and €750 per e-reporting transmission up to €100,000. These fines do not hit you directly, but they explain why a platform checks your data before sending it and may reject an incomplete invoice. Prepare your choice with the neutral comparison tool.
Avoiding the fine in practice
Start by checking your date on the timetable page, then sign up with a platform before 1 September 2026 if you have not already. For e-reporting, note the frequency that matches your VAT regime on the e-reporting page: the number of sends drives the risk, not your turnover.