The French government announced in October 2023 a proposal to delay the introduction of mandatory e-invoicing until 1st September 2026, however on the 27th November 2023 the French Senate  approved an amendment to the Finance Bill which would bring forward the introduction date of e-invoicing for large businesses.

Under the new time frame large taxpayers would be obliged to comply with e-invoicing requirements from 1st July 2025, previously it was announced that the requirement would not be introduced until 1st September 2026.

The introduction date for medium size taxpayers would be 1st September 2026 and small taxpayers 1st September 2027.