France’s new e-invoicing timeline starts in September 2026

France has revised its timeline for implementing its e-invoicing and e-reporting mandate.
The original deadline of July 2024 has been pushed back to 2026.
The updated timeline includes milestones such as finalizing the construction of the Partner Dematerialization Platform and the Public Invoicing Portal in 2024, followed by a pilot phase in 2025.
From September 1st, 2026, large and medium-sized companies will be required to issue e-invoices and send e-reporting data to the tax authority, with all taxpayers able to receive e-invoices.
Small enterprises will have until September 1st, 2027, to comply.
The categorization of companies into different sizes will be based on their financial year closed before January 1, 2025.
The Finance Bill of 2024 is expected to be adopted in the fourth quarter of this year.