French E-invoicing Mandate Update: Government Revises Rollout Schedule

New calendar:

From July 1, 2024: 

• All French companies will have to accept e-invoices under the CTC regime.
• Issuing e-invoices in lieu of paper through the central platform or its associated service providers will become mandatory for the largest enterprises (some 300 entities), as well as e-reporting of B2C and cross-border transactions not covered by the said e-invoicing mandate.

From January 1 2025:

• The same e-invoicing issuing and e-reporting obligations will apply to some 8000 mid-sized companies – “Entreprises de taille intermédiaire”.

And lastly, from January 1 2026:

• The obligations will apply to the remaining four million medium and small companies.

Source Sovos

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