The French Council of Ministers announced on September 15 the decision to implement a country-wide e-invoicing and e-reporting obligation according to a revised calendar:
- from July 1st, 2024, all companies headquartered or established in France will have to accept e-invoices from their suppliers.
- at the same date, issuing e-invoicing in lieu of paper will become mandatory for the largest enterprises (some 300 entities)
- The same e-invoicing issuing obligation will apply to some 8 000 mid-sized companies – “Entreprises de taille intermédiaire” – from Jan 1st 2025
- and lastly, the obligation will apply to the remaining 4 million medium and small companies from Jan 1st 2026.
This revised schedule postpones the start of the roll-out by 18 months and the second and third wave by a year, giving businesses more time to prepare.