France – Electronic Invoicing Reform Postponed

Since 1^st 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 1^st, 2023, has been postponed according to the following schedule:

• From July 1^st, 2024:
  • all taxable persons must accept e-invoices

• From 1^st January 2025: medium-sized companies must send e-invoices

• From 1^st January 2026: SMEs and micro-companies must send e-invoices.