- The e-invoicing timetable remains unchanged: all VAT-registered businesses in France must receive e-invoices from September 2026, with issuing obligations for large/mid-sized companies in 2026 and for SMEs/micro-enterprises in 2027.
- Article 28 tightens the framework for approved e-invoicing platforms and adjusts penalties for non-compliance.
- The proposed two-year grace period for penalties (2026–2028) was withdrawn and is not included in the final bill.
- There will be no statutory grace period; penalty provisions will apply from the go-live dates.
- Businesses must prepare to comply with the original e-invoicing deadlines and penalty regime.
Source: rtcsuite.com
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- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
- Join the LinkedIn Group on ”VAT in the Digital Age” (VIDA), click HERE
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