The previously proposed delays to the roll-out schedule of the French e-invoicing mandate should now be considered as finalized, following a push from the French Government yesterday to move the Finance Law for 2024 to a vote without a prior debate, thereby closing the door to further amendments.
As part of the Finance Law for 2024, the new calendar of the French e-invoicing mandate has also been validated, and will be rolled out as follows:
- For ALL companies, regardless of their size: Obligation to receive electronic invoices (in structured format) on September 1, 2026. This date may be extended to December 1, 2026, at the latest, but only by decree.
- For Large Corp. & Mid Caps.: Obligation to issue electronic invoices (in structured format) on September 1, 2026. Same option to delay up to December 1, 2026, applies.
- For SMEs (other than Large Corp. & Mid Caps): Obligation to issue electronic invoices (in structured format) on September 1, 2027. Same option to delay up to December 1, 2027, applies.
The implementing decree that will formally ratify this new schedule is expected in Q1 of 2024.
