France is in the process of implementing a Continuous Transaction Controls (CTC) system which introduces mandatory e-invoicing for domestic B2B transactions and e-reporting obligations. On July 28, 2023, the Directorate General of Public Finances announced that the roll-out date of the mandate is postponed in order to give the necessary time for taxpayers to comply with the mandate.
The implementation of the new system will be phased based on company size with the original go-live date set to start start from July 2024 for large enterprises. The new implementation date will be published soon as part of the upcoming Finance Law for 2024.
For details on the upcoming CTC system, you can visit our page.
