French e-invoicing obligation introduction saga takes yet another turn

Earlier in the summer, a French Direction Générale des Finances Publiques, the country’s authority assigned to develop a future e-invoicing system, scrapped plans for its introduction as early as July 2024. Facing considerable delays on the technical side of the project, the authority decided to consider setting further deadlines carefully.

Clarifying a new schedule for the system has been the subject of an intense parliamentary debate, as it is attached to 2024’s budget act. At first, there were talks of a wholesale introduction as late as 2027, with proponents of early adoption promoting mid-2025.

On December 13th, 2023, the National Assembly adopted an amendment to the budgetary bill applying a middle-ground adoption date and opting for a September 2026 start for a nationwide requirement to accept e-invoices. This would be combined with a general B2B e-invoicing and e-reporting obligation for large and medium businesses. There is also a provision to extend that date by three months to December 2026.

The second phase would commence in September 2027 with an issuing obligation for the rest of the businesses. This date could also be extended until December 2027.

These dates are still subject to change as the bill is not formally adopted.

There’s more you should know about e-invoicing in France – learn more about the new and upcoming regulations.