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Senate proposes updated timelines for the French CTC mandate

  • The French Senate has proposed an amendment to the 2024 Finance Bill, suggesting new timelines for the French e-invoicing and e-reporting mandate.
  • The amendment proposes that the first phase of the mandate should begin on 1 July 2025.
  • Currently, the timeline for the mandate is being debated and scrutinized in the French parliament.
  • Last month, the Direction Générale des Finances Publiques (DGFiP) suggested a starting point of 1 September 2026 for large and medium enterprises, and 1 September 2027 for remaining businesses.
  • However, the Senate amendment introduces a different timeline, with mandatory e-invoicing and e-reporting for large enterprises starting on 1 July 2025, followed by medium enterprises on 1 September 2026, and remaining businesses on 1 September 2027.
  • The final version of the timeline is expected to be official by the end of December with the adoption of the 2024 Finance Bill.

Source Pagero


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