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France Delays Electronic Invoicing Mandate with Senate Approval

France has adjusted its electronic invoicing implementation timeline, aiming to ease the transition for businesses and enhance anti-fraud measures. The Senate approved the amendment on December 12, 2023, introducing a phased approach based on company size.

Revised Timeline:

  • September 2026: Large and Medium Enterprises
  • September 2027: Small Enterprises

The change addresses two key obligations: sending invoices in electronic format and providing related data to tax authorities. The adjusted timeline defers enforcement to September 1, 2026, for large and medium-sized companies and to September 1, 2027, for micro-businesses and small to medium-sized companies.

The amendment keeps large companies on track (large-scale pilot phase), starting July 1, 2025, providing an extra year compared to the original timetable which was July 1, 2024 . Notably, the government loses the authority to postpone the timeline through decree, requiring future delays to receive parliamentary approval. Also, the Electronic Invoicing external specifications file, version 2.3, published on July 31, 2023, is now accessible in English

The phased approach recognizes the diverse capacities of French businesses and aims for a smoother transition. Large enterprises gain extra time, while medium and small businesses follow in subsequent phases. The goal is to balance regulatory compliance with practical considerations, ensuring businesses have ample support for the shift to electronic invoicing.


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