- France’s Assemblée Nationale has proposed a revised launch date of 2026-27 for its mandatory B2B e-invoicing and B2C e-reporting regime, following the abandonment of a previous plan for July 2024.
- The new timetable includes the completion of licensing and a public invoicing portal in 2024, a large pilot in 2025, and a phased rollout beginning in September 2026 for large and medium-sized companies, with small enterprises to follow in September 2027.
- France will need to apply for an extension to the VAT Directive derogation it was granted in 2022, which currently expires on 31 December 2026.
- The postponement follows Germany’s delay and possible delays to EU VAT in the Digital Age mandatory e-invoicing proposals.
Source vatcalc
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