New calendar:
From July 1, 2024:
- All French companies will have to accept e-invoices under the CTC regime.
- Issuing e-invoices in lieu of paper through the central platform or its associated service providers will become mandatory for the largest enterprises (some 300 entities), as well as e-reporting of B2C and cross-border transactions not covered by the said e-invoicing mandate.
From January 1 2025:
- The same e-invoicing issuing and e-reporting obligations will apply to some 8000 mid-sized companies – “Entreprises de taille intermédiaire”.
And lastly, from January 1 2026:
- The obligations will apply to the remaining four million medium and small companies.
Source Sovos
