France has proposed a new timeline for the e-invoicing and e-reporting mandate.

Timeline

The implementation will occur in two phases. The revised dates are as follows:

• September 1, 2026: Large and mid-sized companies would be obliged to comply with the e-invoicing and e-reporting mandates, and all taxpayers would be required to have the capability to receive electronic invoices.
• September 1, 2027: Small companies and microenterprises would be required to comply with the e-invoicing and e-reporting mandates fully.

In both phases, the entry into force dates may be adjusted by one quarter if necessary, considering the significance of these changes for businesses.

Impact

With this change, businesses have additional time to assess their existing IT systems, ERP infrastructure, and tax compliance processes, ensuring they seamlessly align with the upcoming mandate.

Check out these articles to learn more about the upcoming e-invoicing mandate in France.

• E-invoicing in France: Fonoa Applies for PDP
• Guide to French E-invoicing in Plain English