France postpones roll-out of mandatory B2B e-invoicing reform

Filippa Jörnstedt
September 16, 2021

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.

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Filippa Jörnstedt

Filippa Jörnstedt is a Regulatory Counsel at Sovos TrustWeaver. Based in Stockholm, Filippa’s background is in international e-invoicing compliance and global regulatory developments. Fluent in English, Italian, French, Romanian and her native tongue Swedish, Filippa earned her degree in Law from Lund University in Sweden.
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