The updated timeline for the implementation of the French e-invoicing and e-reporting mandate has been shared. The timeline was previously postponed in July 2023, and no official new schedule was provided at that time.
According to the amendment concerning the draft on Finance Law for 2024 filed on October 17, 2023, the new dates are as follows:
Implementation phases: The roll out of the mandate will now occur in two phases, as opposed to the previously planned three phases.
- The first phase, targeting large and medium-sized companies, is scheduled for September 1, 2026.
- The second phase, which covers small and micro-enterprises, is scheduled for September 1, 2027.
Receipt of e-invoices: Starting from September 1, 2026, all taxpayers will be required to be capable of receiving e-invoices.
E-reporting obligations: The enforcement of e-reporting obligations will follow the same revised dates.
It is important to note that the above-mentioned dates (September 2026 and September 2027) may be subject to readjustment by one quarter, with the possibility of rescheduling to the 1st of December in the respective years.
After the adoption of Finance Law 2024, a secondary law complementing Finance Law 2024 is expected to be issued for full enforcement of aforementioned obligations.
