Last month, the Direction Générale des Finances Publiques (DGFiP) introduced a modification in implementation timeline of e-Invoice/e-reporting system, proposing that implementation will be begin on September 1, 2026 on mandatory basis, for large and medium-sized enterprises, and September 1, 2027, for remaining businesses.
The latest amendment is contingent on the acceptance of a Senate amendment to the proposed timeline, which would determine the implementation schedule as follows:
- July 1, 2025: Mandatory e-invoicing and e-reporting for large companies. All other businesses should be able to receive e-invoices from the same date.
- September 1, 2026: Mandatory e-invoicing and e-reporting for medium-sized enterprises.
- September 1, 2027: Mandatory e-invoicing and e-reporting for all remaining businesses.
The final version of the timeline is expected to become official by the end of December of this year upon the approval of the 2024 Finance Bill. According to the above announcement, the pilot phase for testing will be expected to start in 2024.
