France – Electronic Invoicing Reform Postponed

Since 1st January 2020, all suppliers or subcontractors eligible for direct payment of contracts with the French State, local authorities and institutions (B2G) must send their invoices in electronic form.

The 2020 Finance Act has provided for an extension to electronic invoicing regulations for business-to-business (B2B) transactions.

The entry into force of these measures, initially scheduled for January 1st, 2023, has been postponed according to the following schedule:

  • From July 1st, 2024:
    • all taxable persons must accept e-invoices
  • From 1st January 2025: medium-sized companies must send e-invoices
  • From 1st January 2026: SMEs and micro-companies must send e-invoices.


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