As previously reported, France announced in July 2023 that the implementation of the country’s new mandatory e-invoicing and e-reporting requirements will be postponed. As provided by the Amending Finance Law for 2022 (Law 2022-1157), the obligation to receive e-invoices generally applies to all taxable persons from 1 July 2024, while the obligation to issue e-invoices will be implemented in stages, starting with large enterprises in 2024, intermediate enterprises in 2025, and SMEs in 2026.
Source: Orbitax
