France delays mandatory e-invoicing to March 2026
September 18, 2023

France delays mandatory e-invoicing to March 2026

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During the French National Electronic Forum on September 15, France's Tax Authority (DGFP) announced a new timeline for adopting e-invoicing and e-reporting. According to this timeline, large companies must comply by March 2026, followed by smaller companies.
The new timeline, which is subject to confirmation in France's 2024 National Budget, which should be published by October 2023, is as follows:

  • 2024: Issue licenses to e-invoicing providers (PDPs) by spring and complete the development of the public platform (Portail Public de Facturation or PPF) by the end of the year.
  • 2025: Conduct a pilot phase.
  • March 2026: Phase 1 - Adoption of e-invoicing and e-reporting by large companies (with a turnover of more than €1.5 billion or revenue of €2 billion and 5,000 employees).
  • October 2026: Phase 2 - Mandate extended to companies below the Phase 1 threshold. Potentially extended to 2027 for smaller companies (Phase 3).

The DGFP's decision to postpone aligns with Germany's delay to 2026-27 and possible delays to the EU VAT in the Digital Age mandatory 2028 e-invoicing proposals.

Juan Moliner