- France has revised its timeline for e-invoicing and e-reporting for value added tax.
- The obligations are now expected to start from 1 September 2026.
- Large companies and mid-cap enterprises will be required to issue invoices in electronic format and transmit invoicing and payment data from 1 September 2026.
- Small and medium-sized enterprises (SMEs) will have to comply from 1 September 2027.
- All companies, regardless of size, will need to receive invoices in electronic format through the State Platform from 1 September 2026.
- The dates could be postponed by up to three months if deemed necessary by the tax authorities.
- From 2025, testing of the State Platform will be available for electronic invoicing and e-reporting.
- The new timetable is subject to the extension of the derogation granted by the European Commission, which will be examined in light of the proposed VAT in the Digital Age Directive.
- The final adoption of the 2024 finance law and implementing decrees will confirm the new timetable and any additional requirements.
Source: globaltaxnews.ey.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.
