On April 11, 2025, the French National Assembly rejected a proposed amendment to delay the e-invoicing mandate by one year. As a result, the original timeline remains: all businesses must be able to receive electronic invoices by September 1, 2026, with large and intermediate firms also required to send them, while smaller businesses must comply by September 1, 2027. Interoperability testing among 87 registered PDP providers will begin in October 2025 and may impact the rollout if technical issues arise.
France: Parliament Rejects Amendment to Delay B2B E-Invoicing to September 2026
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France
Author: Nikola Novković
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General subject related
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Content accuracy validation date:
22.04.2025
Content accuracy validation time:
11:56h
A planned legislation amendment titled "Simplification de la vie des entreprise" that would have postponed the introduction of electronic invoicing and reporting by a year until September 1, 2026, was rejected by the National Assembly on April 11, 2025.
Thus, operational plans are moving forward in September 2026. As of right now, 87 PDP service providers are registered. They will start testing their interoperability to exchange e-invoices in October, which will be the key test and perhaps cause an IT-based delay.
The amendment to postpone the e-invoicing mandate was rejected by the French National Assembly. The purpose of the modification was to delay the company's planning schedule by one year.
The initial timeframe is unchanged.
All businesses must receive electronic invoices by September 1, 2026;
Large and intermediate businesses must also send electronic invoices.
Small, medium, and micro businesses are required to issue electronic invoices by September 1, 2027.
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