New Deadlines for E-Invoicing Implementation: Two Stages, Flexibility Allowed

• Proposed amendment to the 2024 finance law in France outlines new deadlines for e-invoicing implementation
• Deployment of mandates will occur in two stages
• First phase starts from September 1, 2026, requiring all taxpayers to have the capability to receive electronic invoices
• Large and medium-sized taxpayers must fully comply with e-invoicing and e-reporting mandates in the first phase
• Second phase begins on September 1, 2027, requiring small, micro, and enterprise taxpayers to fully comply with the mandates
• Deadlines may be delayed by one quarter if necessary
• Ministry of Finance will provide further details later.

Source: kpmg.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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