The Council Implementing Decision authorizing France to implement mandatory e-invoicing requirements was published in the Official Journal of the EU on 31 January 2022. The obligations to receive e-invoices is to apply to all taxable persons from 2024, while the obligation to issue e-invoices will be implemented in stages, starting with large enterprises in 2024, intermediate enterprises in 2025, and SMEs in 2026.
Source Orbitax
