France Delays Electronic Invoicing Mandate with Senate Approval

France has revised its electronic invoicing implementation timeline to facilitate the transition for businesses and strengthen anti-fraud measures. The amendment, approved by the Senate on December 12, 2023, introduces a phased approach based on company size.

Revised Timeline:
– July 2025: Large Enterprises
– September 2026: Medium Enterprises
– September 2027: Small Enterprises

The change addresses two main obligations: sending invoices in electronic format and providing related data to tax authorities. The adjusted timeline defers enforcement to September 1, 2026, for large and medium-sized companies, and to September 1, 2027, for micro-businesses and small to medium-sized companies.

The amendment maintains the original start date of July 1, 2025, for large companies, providing an additional year compared to the previous timetable of July 1, 2024. Importantly, the government no longer has the authority to delay the timeline through decree, requiring future delays to receive parliamentary approval.

The phased approach acknowledges the varying capabilities of French businesses and aims for a smoother transition. Large enterprises have extra time, while medium and small businesses follow in subsequent phases. The objective is to balance regulatory compliance with practical considerations, ensuring that businesses have sufficient support for the shift to electronic invoicing.

Source SNI

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