The French tax administration has published the decree and ministerial order implementing Article 26 of the 2022 supplementary finance law, establishing the regulatory framework for mandatory electronic invoicing between businesses.
The implementing texts are now available in the Official Journal and accessible through the professional section of the tax authority's website under electronic invoicing resources. These regulations detail the technical and operational requirements for the e-invoicing system that will apply to business-to-business transactions in France.
Alongside the regulatory publication, the Direction générale des finances publiques has launched a dedicated FAQ for operators interested in becoming partner dematerialisation platforms. The guidance addresses key questions about the partnership process, technical requirements, and compliance obligations for service providers seeking to facilitate e-invoicing transmission for businesses.
The tax authority indicated that its dedicated page on electronic invoicing and partner platforms will continue to be updated regularly with additional resources and clarifications as the implementation timeline progresses.
