The original headline is about France's e-invoicing mandate starting September 1, 2026, and it's described as a developer's playbook.

Short summary

Starting 1 September 2026, all VAT-subject businesses in France must receive electronic invoices through accredited platforms, with issuance phased by company size. Penalties increased to €50 per invoice and €500 per missing e-reporting transmission. France did not adopt Peppol—instead it uses accredited private platforms (PAs) connected to a central directory. Accepted formats are UBL 2.1, UN/CEFACT CII, and Factur-X, all EN 16931-compliant.

• •All French VAT-subject businesses must receive e-invoices from 1 Sept 2026
• •Penalties raised to €50/invoice and €500/missing transmission
• •France uses accredited platforms, not Peppol; formats are UBL 2.1, CII, and Factur-X

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