General subject related
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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