France – New timeline for e-invoicing

On the 17th October, in an amended draft Finance Bill for 2024, the French government has published the new proposed timeline for e-invoicing:

• 2024: Completion of the Partner Dematerialization Platform (PDP) and the Public Invoicing Portal (PPF)
• 2025: Pilot testing phase
• 1st September 2026: mandatory issuance of e-invoices and e-reporting obligations for large and medium-sized companies
• 1st September 2027: mandatory issuance of e-invoices and e-reporting obligations for small enterprises

All taxpayers will be required to be capable of receiving e-invoices from the 1st September 2026.

The above-mentioned date may be extended by a later decree, but no further than the 1st December 2027.