On march 24th, the french senate approved a draft amendment that could postpone e-invoicing obligations for all businesses. If passed, the key deadlines may shift by a full year, impacting companies of all sizes.
Beyond just SMEs
While it was initially assumed the delay would only apply to small and medium-sized businesses, the scope is broader. The proposed amendment would postpone the e-invoicing rollout for all businesses involved in VAT-taxable transactions in France.
This marks another chapter in France’s evolving digital tax landscape. To understand the background of this journey, from real-time reporting obligations to the phased approach. Read our earlier article on mandatory real-time transaction reporting in France.
What’s changing?
If the proposal is passed during the next parliamentary vote on April 24th, the timeline would shift as follows:
- Receiving e-invoices: All businesses must be ready to receive e-invoices via a certified PDP by September 2027 (instead of September 2026).
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Issuing e-invoices:
- Large and mid-sized companies: Deadline postponed to September 2027 (from September 2026).
- SMEs and micro-enterprises: Deadline pushed to September 2028 (from September 2027).
These delays, if enacted, would give companies more time to prepare, but shouldn’t pause their progress. As highlighted in our blog on how France supports businesses with the mandatory e-invoicing rollout, preparation is key, especially in the absence of a free public invoicing portal.
Political and technical drivers
One of the drivers behind this amendment is the reduced role of the French Public Portal (PPF), which will no longer provide a free platform for invoice exchange. Without a state-operated option, businesses must choose certified platforms or service providers. The amendment argues this shift justifies a longer implementation window.
However, this proposal comes from a minority party and faces legal and constitutional questions, so its future is far from certain.
What now?
Despite the proposed postponement, nothing is final yet. The next vote will take place on April 24th, and the outcome will determine whether the new timeline becomes law.
In the meantime, businesses should stay on track. Use the current time to assess your systems, align with your IT teams, and choose a reliable e-invoicing solution.
