On 16th February 2024, a meeting took place to discuss the timelines for the introduction of e-invoicing in France, which was originally set to come into force on 1st July 2024. E-invoicing, which is part of the French Continuous Tax Clearance (CTC) plan, will now be implemented as follows, and will currently impact French-established companies.

1st September 2026:
- The mandatory obligation to accept e-invoices, irrespective of the size of the company
- The mandatory issuance of e-invoices for domestic sales within France for all large and mid- sized companies

1st September 2027:
- The mandatory issuance of e-invoices for domestic sales for all other companies (SME and micro-enterprises).
It is possible that the above dates could be postponed by a maximum of 3 months (to 1st December 2026 and 1st December 2027 respectively).
The mandate will not be applied to VAT exempt transactions, but rather to goods sold domestically, subject to French VAT, including advance payments for same, and also to sales at auctions of second-hand goods, works of art, collectibles or antiques.
The introduction of e-invoicing in France will be supplemented by e-Reporting, which will cover non-domestic B2B transactions, B2C transactions and also transaction payment dates, with the requirement to submit data within a maximum of 10 days. E-Reporting shall apply to any domestic French taxpayer subject to monthly VAT return filing.
We will keep you informed of any updates.