The French tax administration has postponed the implementation of mandatory electronic invoicing obligations, with the new timeline requiring large enterprises and intermediate-sized companies (ETI) to issue electronic invoices from 1 September 2026, while all companies must be able to receive electronic invoices from the same date.
Small and medium enterprises (SMEs) and micro-enterprises will have an additional year to comply, with their obligation to issue electronic invoices beginning 1 September 2027. The delay follows a previous announcement in July 2023 that deferred the original 2024 implementation date.
The revised timeline is being incorporated into the 2024 Finance Act currently under parliamentary consideration. The reform encompasses both the obligation to issue electronic invoices and the requirement to transmit invoice data to the tax administration for domestic B2B transactions subject to VAT.
This postponement provides French businesses additional preparation time for the transition to mandatory electronic invoicing, which represents a significant shift from the current paper-based and PDF invoicing practices prevalent in French domestic commerce.
