The French CTC mandate is set to start on 1 September 2026, with all taxpayers required to be able to receive e-invoices. Large and medium-sized companies must issue e-invoices and do e-reporting by this date. Small enterprises have until 1 September 2027 to comply. The timeline may be postponed by one quarter without Parliament’s approval. The application to join the pilot phase is expected to reopen, with the pilot phase starting in 2025.
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