Postponement of Mandatory E-invoicing and E-reporting in France

On July 28, 2023, the French government announced a delay in the implementation of mandatory e-invoicing and e-reporting. The implementation, previously planned for July 1, 2024, will be postponed. This decision is a response to objections raised by enterprises and software vendors about the short time left for preparation. These conclusions are the result of consultations with professional federations, companies and software publishers, carried out in the first half of 2023.

The French tax reform, which is to culminate in the introduction of mandatory electronic invoicing, aims, among other things, to increase the strengthening of the competitiveness of companies by reducing administrative burdens and increasing productivity resulting from dematerialization. Moreover, the benefits of the implementation of e-invoicing and e-reporting will in the long run include the simplification of companies' VAT reporting obligations thanks to the pre-filling of declarations.

The date of the postponement will be determined as part of the work on the adoption of the Finance Act for 2024. The certification process of private partner dematerialization platforms (PDP) will not be interrupted and will continue as previously assumed.

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