New dates for the hybrid e-invoicing/e-reporting mandate
On 17 October 2023, the French Congress received a proposed amendment to the 2024 finance law (Amendment No. I-5395) that sets out a revised timetable for implementing electronic invoicing mandates.
- September 2026 - All companies to be able to receive e-invoices;
- September 2026 - Large and mid-size companies required to issue e-invoices;
- September 2027 - SMEs (including VSEs) required to issue e-invoices.
The newly proposed timeline may yet change due to the legislative process. The published amendment can be found below: https://fnfe-mpe.org/wp-content/uploads/2023/10/2023-10-17-Amendement-I-5395-Loi-Finance-2024_17-oct-2023.pdf