The mandatory electronic invoicing reform in France has been delayed once again, with the new implementation date set for 1 September 2026. This delay is due to significant IT development delays by the State. The reform includes obligations for real-time electronic transmission of domestic invoices (e-invoicing) and near real-time transmission of other invoices (e-reporting). The entry into force dates are now as follows:
– From 1 September 2026 for large companies and mid-cap enterprises
– From 1 September 2027 for small and medium enterprises (SMEs) and micro-enterprises
The obligation to receive electronic invoices will apply from 1 September 2026. The new timetable is subject to obtaining a new authorization for derogation from the EU. The impact of the postponement on ongoing projects within companies will require reassessment and integration of the changes into their schedules.
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