France's Assembly votes to exempt small firms and farms from e-invoicing duties in the 2027 budget bill

On 3 November 2026 the National Assembly adopted amendment I-3426 to the 2027 finance bill at first reading, by 101 votes to 74 with 5 abstentions according to Datan's record of the public vote. Filed by Mathilde Hignet and other La France insoumise deputies, it makes the electronic invoicing and e-reporting obligations inapplicable to micro-enterprises and small and medium-sized enterprises, as defined in the 2008 economic modernisation law, and to businesses carrying on agricultural activity. The adopted text sets no end date. The authors' statement says they want the moratorium to last at least until a public invoicing portal is in place, a portal the statement says the government abandoned in October 2024. LFI, the Ecologists, GDR, RN and UDR voted for. EPR, MoDem, Horizons, Droite Républicaine, LIOT and the Socialists voted against. The amendment has effect only if it survives the rest of the budget process.

The vote shows how compliance cost for small firms can unite opposition groups against it. Whether the exemption survives the Senate and the final budget, and the government's position, are the open questions.