- Postponement of E-Invoicing Mandate: The French Senate approved a Draft Law on March 24, 2025, that proposes a postponement of the e-invoicing mandate for all taxpayers conducting VAT-taxable transactions in France, extending deadlines across the board.
- Revised Deadlines: If passed, the requirement for businesses to receive e-invoices will be delayed to September 2027, while large and intermediary companies will have until September 2027 to issue e-invoices, and SMEs and micro enterprises until September 2028.
- Political and Legislative Context: The amendment, driven by changes to the Public Portal’s role in e-invoicing, faces challenges due to its introduction by a minority parliamentary group and concerns about its constitutional validity; the next critical vote is scheduled for April 24, 2025.
Source: SOVOS
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