- The implementation timeline for the French e-invoicing and e-reporting mandate has been updated.
- The rollout will now occur in two phases, with the first phase targeting large and medium-sized companies scheduled for September 1, 2026, and the second phase covering small and micro-enterprises scheduled for September 1, 2027.
- All taxpayers will be required to be capable of receiving e-invoices starting from September 1, 2026.
- The enforcement of e-reporting obligations will follow the same revised dates.
- The mentioned dates may be subject to readjustment by one quarter. A secondary law complementing Finance Law 2024 is expected for full enforcement of the obligations.
Source Sovos
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