- France’s DGFiP confirmed (guidance published 10 July 2026) that the mandatory e-invoicing reform proceeds on 1 September 2026 without postponement, dispelling speculation about deferral to 1 December. From that date, all in-scope businesses must be able to receive e-invoices, while large enterprises and mid-sized companies (ETIs) must also issue e-invoices and comply with e-reporting. [sovos.com], [vatupdate.com]
- What is softened is enforcement, not the legal timeline. There will be no automatic, indiscriminate sanctions for good-faith businesses. Invoices received by email, PDF, or paper after 1 September remain valid, payable, and VAT-deductible; VAT deduction rights won’t be denied where firms face genuine, documented difficulties and are actively working toward compliance. [sovos.com], [vatupdate.com]
- DGFiP expects progressive rollout: switch ready flows first, prioritise high volumes, and regularise fallbacks electronically rather than treating them as permanent. Duplicate invoices arriving via multiple channels must be marked with one reference copy. SMEs and micro-enterprises become subject to the issuance requirement on 1 September 2027. [sovos.com], [vatupdate.com]
Sources: Sovos · VATupdate · Tradeshift
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