B2G e-Invoicing became mandatory in 2020 and until then the France Ministry of Finance started preparing the general and technical details of the B2B e-Invoicing and B2C e-Reporting. As published before on July 1, 2024, the obligations will start only receiving invoices in electronic format for all taxpayers. For large companies generating e-Invoices and e-Reports will become mandatory on July 1, 2024. The process will continue with mid-sized establishments on January 1, 2025 and small and medium-sized enterprises on January 1, 2026.
Source SNI