New dates for the hybrid e-invoicing/e-reporting mandate

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France

10.31.23

New dates for the hybrid e-invoicing/e-reporting mandate

On 17 October 2023, the French Congress received a proposed amendment to the 2024 finance law (Amendment No. I-5395) that sets out a revised timetable for implementing electronic invoicing mandates.

September 2026 - All companies to be able to receive e-invoices;
September 2026 - Large and mid-size companies required to issue e-invoices;
September 2027 - SMEs (including VSEs) required to issue e-invoices.

The newly proposed timeline may yet change due to the legislative process. The published amendment can be found below: https://fnfe-mpe.org/wp-content/uploads/2023/10/2023-10-17-Amendement-I-5395-Loi-Finance-2024_17-oct-2023.pdf