France – Electronic Invoicing and Reporting

France has gradually introduced e-invoicing and e-reporting mechanisms for commercial operations between private companies and public institutions.
The mandatory usage of e-invoicing and e-reporting for private companies established in France was initially set to begin in 2024, but due to implementation issues, the mandate has been postponed to an undisclosed time period.
The new implementation timeline will be addressed during the preparation of the State Budget Law at the end of 2023.
E-invoicing and e-reporting are separate requirements that will impact companies established in France and non-resident companies in certain situations.
E-invoicing represents a digitalization of invoicing requirements, while digital reporting mandates impact the generation, transmission, and storage of transactional data under the French General Tax Code.

E-invoicing