Cyplom Avocats quoted in an article on the strengthening of sanctions in the field of electronic invoicing

With the approach of the entry into force of mandatory electronic invoicing, scheduled for the Next September 1st, the 2026 finance law draws the attention of companies to a significant tightening of the sanctions applicable in the event of non-compliance.

In this context, Cyplom Avocats was cited in an article analyzing new reporting requirements and mechanisms for businesses to avoid heavy financial penalties.

Reinforced sanctions, up to €15,000 per year

The 2026 finance law increases the amount of the unit fine and confirms that the accumulation can reach 15,000 euros per year for businesses that would not send their invoices in the required electronic format. This reinforcement aims to ensure the effectiveness of the future VAT control system and to improve the fight against fraud.

However, these sanctions are not systematic.

The tolerance clause: a lever for regularization

As the reminder Grégoire Person, co-founder of Cyplom Avocats, the tax authorities have gradually adopted a more incentive approach:

“In recent years, the tax administration has realized that many operators were afraid to regularize their VAT due to the very high amount of financial sanctions, so it has integrated a regularization system.”

Introduced by the Essoc law in 2018, the tolerance clause is based on the principle of Right to make mistakes. When a company acts in good faith and commits a first offense, the administration can give it formal notice to regularize its situation within 30 days. In case of regularization on time, no penalty is applied.

Anticipate to secure VAT compliance

While some operators still choose to wait for the expiry of the limitation period (three years, plus the current fiscal year), the tax administration is now encouraging more virtuous behaviors based on transparency and spontaneous regularization.

Cyplom Avocats helps companies anticipate the reform of electronic invoicing, analyze VAT risks and implement compliance strategies adapted to new legal requirements.

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Article link: https://www.optionfinance.fr/entreprise-finance/tva-comment-la-clause-de-tolerance-protege-lentreprise-contre-les-sanctions.html?newsletterId=64032&utm_source=La+Matinale&utm_campaign=de3fe8d6ce-La_Matinale_17122025_COPY_01&utm_medium=email&utm_term=0_367a9920d0-de3fe8d6ce-56331997