- France has adopted the 2024 Finance Bill and finalized the mandatory e-invoicing deadlines.
- The bill is currently under review by the Constitutional Council and is expected to be ratified soon.
- The deadlines for mandatory e-invoicing are as follows:
- September 1, 2026: All taxpayers must receive electronic invoices in the mandated format. Large and medium-sized businesses must also issue e-invoices and report transactions electronically.
- September 1, 2027: Small businesses must issue e-invoices and report transactions electronically.
- A decree may extend these deadlines to no later than December 1, 2026 and December 1, 2027, respectively.
- Taxpayers can now start or resume preparations to ensure compliance with the deadlines.
Source: fonoa.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.