Further delay on the e-invoicing/e-reporting

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フランス

09.27.23

Further delay on the e-invoicing/e-reporting

Following an earlier postponement, the French Tax Administration has proposed a new implementation date for mandatory e-invoicing.

It was confirmed by the Tax Administration during its meeting on September 14, 2023, that the mandate for e-invoicing would be postponed. New deadlines were proposed as follows:

July 2024 - Development of the governmental portal PPF for e-invoicing
2025 - Start of pilot program
2026 - Gradual roll-out of the e-invoicing mandate in two or three phases with March and October 2026 as preferred start dates (potentially extended to 2027) based on the size of the company.

The timelines are subject to change as French legislation changes. It is expected that a legislative proposal will be introduced in October 2023.

Additionally, the Tax Administration confirmed the following:

A new call for pilot candidates will be launched.

Registration for PDP’s will open in March 2024.