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.
Expert

NEED HELP ?

Rely on our experts to manage your international VAT obligations.

OTHER VAT BRIEFS E-invoicing
On June 5th 2025, the Latvian Parliament adopted new amendments confirming the postponement of the mandatory B2B e-invoicing from 1st January 2026 to 1st January 2028.  
Final agreement on the VAT in the Digital Age (VIDA) Directive, Estonia lifts its VETO.
Final agreement on the VAT in the Digital Age (VIDA) Directive, Estonia lifts its VETO.
The Hungarian Presidency of the Council of the European Union is restarting discussions with a view to reaching agreement on the draft Vida directive at the next Finance (ECOFIN) meeting...
Other VAT infoFrance

Tax Mag

VAT Updates per Month
Newsletter

NEWSLETTER

Get the latest news about VAT in Germany and the European Union straight to your mailbox.

we respect your privacy