- The French tax authority, Direction Générale des Finances Publiques (DGFiP), has proposed an amendment to the Finance Bill of 2024, suggesting that the French e-invoicing and e-reporting mandate will start on 1 September 2026.
- The mandate was previously postponed and there had been indications that it would be delayed until 2026.
- The proposed timeline includes finalizing the construction of the PPF in 2024, a pilot phase in 2025, and mandatory e-invoicing and e-reporting for large and medium-sized companies from 1 September 2026, followed by small enterprises from 1 September 2027.
- The Finance Bill is expected to be adopted in Q4 of this year.
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