France has confirmed that its eInvoicing and eReporting requirements will proceed as planned. The French tax authority (DGFiP) will not delay the implementation timeline, meaning your organization needs to prepare for mandatory compliance based on your company size.

Implementation dates by company size

The rollout occurs in two phases:

Your company size is determined by employee count, yearly worldwide turnover, and total balance sheet as of January 1, 2025. The assessment uses your last closed financial year before that date, or your first closed financial year after it if none exists before.

Company size definitions

Your organization falls into one of four categories. A company qualifies as large if it has 5,000 or more employees, or if both its yearly turnover exceeds €1.5 billion and its total balance sheet exceeds €2 billion. If the employee threshold is not met, size is determined only when both turnover and balance sheet exceed the defined limits.

Company category	Employees	Financial thresholds	Effective date
Micro-enterprises	Fewer than 10 employees	Turnover or balance sheet ≤ €2 million	September 1, 2027
SMEs (excluding VAT groups)	Fewer than 250 employees	Turnover ≤ €50 million or balance sheet ≤ €43 million	September 1, 2027
Mid-sized companies	Fewer than 5,000 employees	Turnover ≤ €1.5 billion or balance sheet ≤ €2 billion	September 1, 2026
Large companies	5,000 or more employees	Both turnover > €1.5 billion and balance sheet > €2 billion	September 1, 2026

A pragmatic start-up approach

France has published a guide addressing 29 practical questions and introduced a "pragmatic start-up approach" to provide operational clarity during the initial implementation phase.

If your organization faces genuine, documented operational challenges and cannot meet the deadline, you may process PDF or paper invoices provided these documents are authentic and you can demonstrate active work toward implementing the correct solution. This flexibility applies only to businesses experiencing verifiable, temporary implementation difficulties and is not a general exemption from the requirement.

To qualify for this flexibility, your organization must maintain evidence of good-faith compliance efforts, such as:

A contract with an approved eInvoicing platform
Documentation of system tests
Support tickets and communications with the French tax administration
Records demonstrating progress toward full compliance

The French tax authorities distinguish between businesses acting in good faith and those deliberately avoiding compliance.

Softened penalty enforcement until January 2027

Organizations that can demonstrate genuine efforts to comply will benefit from softened penalty enforcement through January 2027. After this date, standard penalty rules will apply.

It's important to note that softened penalty enforcement does not defer your legal obligation to comply with eInvoicing and eReporting requirements. Regularization and correction of your invoicing practices remain mandatory, even during the period of reduced enforcement.

Prepare your organization for France eInvoicing and eReporting

The confirmation that France will maintain its implementation dates removes any remaining uncertainty. The pragmatic start-up approach may offer limited flexibility when genuine operational difficulties arise, but it does not postpone the legal obligations. Organizations should therefore continue preparing for their applicable deadline.

Pincvision supports international organizations with both the implementation and the ongoing management of eInvoicing and eReporting obligations. Our specialists help translate the French requirements into workable data, system and transaction processes. Through NORA, our eInvoicing and eReporting compliance platform, invoice and reporting data can be validated, transformed and exchanged in the required format, while your organization retains central visibility and control.

Learn more about Pincvision’s eInvoicing and eReporting services or explore our dedicated information about eInvoicing and eReporting in France.

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