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French New Released Timeline

The French tax authority, Direction Générale des Finances Publiques (DGFiP), has recommended an alteration to the Finance Bill of 2024, suggesting that the implementation of the French e-Invoicing (B2B) and e-Reporting (B2C) requirement will commence on September 1, 2026. This mandate had previously been postponed, and there were indications that it might be delayed until 2026. The Finance Bill is anticipated to be approved in the last quarter of this year.The Finance Bill is anticipated to be approved in the last quarter of this year. You can reach the released financial bill here.

The proposed timeline consists of several key phases:

  • The completion of the PPF which is government platform construction in 2024.
  • A pilot phase in 2025.
  • Mandatory e-Invoicing and e-reporting for large and medium-sized companies starting on September 1, 2026.
  • Small enterprises will be required to comply starting on September 1, 2027.
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