France regulatory update- E-reporting
- Legislation
- Deadlines
France Proposes New Timeline for E-Invoicing Mandate
France confirms the new e-invoicing mandate start date of September 1, 2026, with a phased rollout for large, medium, and small businesses, under the Finance Bill of 2024.
SwathyContent MarketerPublishedReading time1 min readThe Direction Générale des Finances Publiques (DGFiP) has introduced an amendment to the Finance Bill of 2024, confirming that the start date of the French e-invoicing mandate will be September 1, 2026.
This announcement follows a postponement of the e-invoicing and e-reporting mandate earlier this year, and it provides much-needed clarity on the revised implementation timeline.
Proposed Timeline
- 2024: Finalizing construction of the Public Invoicing Portal (PPF)
- 2025: Pilot phase for early adoption
- September 1, 2026: Mandatory e-invoicing and e-reporting for large and medium-sized companies. All businesses must be able to receive e-invoices
- September 1, 2027: Small enterprises must start issuing e-invoices and reporting electronically
Company size categorization will be determined based on the last financial year, assessed at the legal entity level as of January 1, 2025.
The Finance Bill of 2024 is expected to be adopted by the end of Q4 2023. Additionally, the French government will apply to the European Commission for an extension of the VAT Directive derogation, which currently expires on December 31, 2026.
Sources
Official sources for this update are being added during regulatory review.
- Article published
- 1 Dec 2023
- Effective date
- Not set
- Content review
- Pending regulatory review
France: current requirements
- B2B
- Upcoming
- B2G
- Mandatory
- B2C
- Not confirmed
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