A new timeline for the introduction of e-invoicing in France

After the announcement that the e-invoicing mandate is being pushed back, some different dates and timelines were proposed by the French government. After consultations with all stakeholders, the following timeline has been announced, as follows.

• September 1, 2026: e-invoicing becomes mandatory for large and mid-size companies in domestic transactions, and all companies will have to be able to receive e-invoices after this date.
• September 1, 2027: Small and microenterprises will have to issue e-invoices for domestic transactions.

The given timeline may slightly change as the EU Commission has to approve these dates and is impacted by the legislative process.

In the announcement of the new timeline, there were no mentions of e-reporting, but we can assume that it will follow the same timeline.