- France has revised its timeline for implementing its e-invoicing and e-reporting mandate.
- The original deadline of July 2024 has been pushed back to 2026.
- The updated timeline includes milestones such as finalizing the construction of the Partner Dematerialization Platform and the Public Invoicing Portal in 2024, followed by a pilot phase in 2025.
- From September 1st, 2026, large and medium-sized companies will be required to issue e-invoices and send e-reporting data to the tax authority, with all taxpayers able to receive e-invoices.
- Small enterprises will have until September 1st, 2027, to comply.
- The categorization of companies into different sizes will be based on their financial year closed before January 1, 2025.
- The Finance Bill of 2024 is expected to be adopted in the fourth quarter of this year.
Source Invopop
