Last update: December 25, 2023
Timeline
Implementation will occur in two phases for both E-Invoicing and E-Reporting
- September 1, 2026
- Obligation to receive E-Invoices for all companies
- Obligation to issue for large companies and mid-caps
- 1 September 2027:
- Obligation to issue for SMEs and micro-enterprises
- Deadlines may be delayed by one quarter if necessary
Next steps
- The Finance Bill is expected to be adopted in Q4 of this year.
- 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.
Sources
- Finance bill of 2024 was adopted, mandate timeline E-Invoicing is settled
- France Confirms Schedule for Implementation of e-Invoicing
- France Delays Electronic Invoicing Mandate with Senate Approval
- French Senate Approves New E-Invoicing Timeline, Implementation Set for September 2026
- French tax authorities published the ”external specifications” in English
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
- Timeline of the E-Invoicing mandates per country
Latest Posts in "France"
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- France launches access to directory for taxpayers ahead of the e-invoicing mandate
- End of VAT Simplification in France for Non-EU Importers
- French Constitutional Court Upholds Constitutionality of 3% Digital Services Tax
