The French government has once again postponed the introduction of mandatory electronic invoicing (eInvoicing) and electronic reporting (eReporting). An amendment to the 2024 Budget now sets the new starting date for large and medium-sized companies at 1 September 2026.

From this date, all companies must also be able to receive eInvoices. Small businesses are given more time: they will need to comply from 1 September 2027. According to the decree, an additional delay of up to three months remains possible for both deadlines.

What is covered by eInvoicing?

eInvoicing will be mandatory for:

All B2B transactions taxable in France (September 1, 2026)
Business-to-Government (B2G) transactions (mandatory as of 2017)

This obligation applies to all companies VAT registered in France.

What does eReporting involve?

eReporting is designed to cover transactions that fall outside of eInvoicing. This includes:

B2C transactions within France (to be reported 3 times per month)
B2B transactions with foreign companies (both sales to and purchases from foreign entities)
Payment data

Note: B2B transactions between French VAT registered companies are already covered under eInvoicing.

eReporting also becomes mandatory on 1 September 2026 for all companies registered for VAT purposes in France that carry out B2C transactions or cross-border B2B transactions.

What does this mean for your organization?

If your organization is active in France, this new timeline gives you more time to prepare, but the obligations are still coming. These changes may raise questions or bring complexity to your processes. We understand that and are here to support you.

Not sure whether your organization is affected? Let us know, cause we’re happy to help.

22 Dec 2023 at 8:27 am

1 min