- Phased Implementation of E-Invoicing: France has confirmed the rollout of e-invoicing and e-reporting obligations, beginning on September 1, 2026, for large and intermediate taxpayers, and on September 1, 2027, for small and medium-sized enterprises. All businesses must be able to receive electronic invoices by the earlier date.
- Public Procurement Framework Changes: The Public Procurement Framework (PPF) will no longer serve as a free tool for issuing and receiving e-invoices. Instead, it will focus on maintaining a recipient directory and a tax data hub, with businesses required to use Certified Platforms (PDPs) for all electronic invoicing and reporting activities.
- E-Invoicing Requirements: The e-invoicing mandate applies specifically to B2B transactions within France, requiring businesses to issue invoices in structured formats (CII, UBL, or Factur-X) and transmit them to tax authorities in real time. This initiative aims to enhance compliance, reduce tax fraud, and streamline the financial reporting process.
Source Marosa
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
