On March 24th, the French Senate approved a Draft Law postponing the deadlines of the French e-invoicing mandate.
A Broader Impact Than Expected
Contrary to initial interpretations suggesting that the amendment would only delay the requirement for medium and small businesses to issue electronic invoices, the draft Law actually postpones the e-invoicing mandate in its entirety. If enacted, this delay would affect all taxpayers conducting VAT-taxable transactions in France.
Proposed New Deadlines
The Draft Law, if passed in its current form during the next parliamentary vote on April 24th, would introduce the following changes to the status quo:
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Requirement to receive e-invoices: The obligation for all businesses to be able to receive electronic invoices via a certified PDP would be pushed to September 2027 (previously September 2026).
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Requirement to issue e-invoices:
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Postponed to September 2027 for large enterprises and intermediary sized companies (from the earlier September 2026 deadline)
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Postponed to September 2028 for all SMEs and micro enterprises (from the earlier September 2027 deadline)
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Political Context
The proposal appears to be driven by the reduction of the role of the Public Portal (PPF), which was officially announced in October 2024. Pursuant to this change, the PPF will no longer serve as an invoice issuance platform, meaning businesses will not have access to a free, state-operated solution for e-invoice exchanges. The rationale for the amendment being discussed is that businesses should be compensated for this by extending the timeline for them to go live.
However, it is important to note that this amendment was introduced by a minority parliamentary group that is not part of the current government, and as such is unlikely to be adopted in its current form. Additionally, concerns have been raised regarding the legislative process and its constitutional validity, which could impact the amendment’s final approval.
What’s Next?
While the amendment has passed the Senate, it is not yet legally binding. The final decision will depend on further legislative proceedings, with the next crucial vote scheduled for April 24th.
Businesses operating in France should continue to use the time available to prepare for the roll-out of the French mandate.
