On April 11, 2025, the French National Assembly voted against a proposed amendment to delay the introduction of mandatory e-invoicing by one year. This maintains the original timetable:
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Sept. 1, 2026: all companies must be able to receive e-invoices. Large and medium-sized companies are additionally required to issue them.
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Sept. 1, 2027: small and micro businesses must start issuing e-invoices.
Impact on businesses
The e-invoicing obligation is an important step in France's digital tax reform, which aims to increase transparency and reduce fraud. Now that the timeline is final, companies should ensure that their systems are ready for the new obligations in time.
Phased implementation
The implementation will take place in two phases:
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Phase 1: by September 1, 2026, all businesses must be able to receive e-invoices. Large and medium-sized enterprises should also be able to send them by then.
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Phase 2: by September 1, 2027, small and micro businesses should also start sending e-invoices.
This phased approach gives smaller businesses extra time to adapt, while larger enterprises take the lead in the transition.
Meeting the obligations: how?
To stay on track, it is important for companies to:
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Assess their current invoicing systems for compatibility with e-invoicing standards
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Address any compliance gaps in a timely manner
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Choose a certified e-invoicing platform or partner
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Train employees and pre-test new processes
