France publishes the draft of the 2026 Finance law
|France

Published on October 14th, the drafted legislation indicates several amendments taxpayers must observe related to the upcoming mandate in France. The amendments are as follows:
- For Non-established taxpayers, as mentioned in the simplifications and tolerances, the obligation to e-report is postponed until September 2027.
- A central directory via the PPF (public invoicing portal) is available to all approved platforms. This directory is maintained using information from the platforms…