On April 11, 2025, the French National Assembly voted against a proposed amendment to delay the implementation of the e-invoicing mandate by one year. This decision reaffirms the original schedule:
- 1 september 2026: all companies must be capable of receiving e-invoices. Large and intermediate-sized companies are also required to issue them.
- 1 september 2027: small and micro-enterprises must begin issuing e-invoices.
Impact on businesses
The e-invoicing mandate is a major step in France’s digital tax reform, aiming to enhance transparency and reduce fraud. With the timeline confirmed, businesses must make sure their systems are ready for the upcoming deadlines.
Phased implementation approach
The rollout will happen in two phases:
- Phase 1: by 1 september 2026, all companies must be able to receive e-invoices. Large and intermediate-sized companies must also issue them.
- Phase 2: by 1 september 2027, small and micro-enterprises must start issuing e-invoices.
This phased approach gives smaller businesses more time to adapt while positioning larger enterprises to lead the transition.
Ensure compliance: how?
To stay on track, companies should:
- Assess their current invoicing systems for compatibility with e-invoicing standards
- Identify and resolve any compliance gaps
- Choose a certified e-invoicing platform or partner
- Train staff and test new processes ahead of the deadlines
Avoid last‑minute challenges
Even though the deadlines may seem far away, updating invoicing processes can take time. Preparing early will help businesses avoid last-minute issues and ensure a smoother transition.
