What is the timeline of the E-Invoicing mandate in France?

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

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• See also Worldwide Upcoming E-Invoicing mandates, implementations and changes – Chronological

• Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
• Timeline of the E-Invoicing mandates per country

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