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France Postponing Implementation of E-Invoicing and E-Reporting Requirements

31 July 2023

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Approved Changes

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France

The French Ministry of Economy and Finance has issued a release announcing that the implementation of the new e-invoicing and e-reporting requirements will be postponed. As previously reported, the Amending Finance Law for 2022 (Law 2022-1157) confirmed the implementation time frame for new mandatory e-invoicing and e-reporting requirements, including that the obligation to receive e-invoices generally applies to all taxable persons from 1 July 2024, while the obligation to issue e-invoices will be implemented in stages, starting with large enterprises in 2024, intermediate enterprises in 2025, and SMEs in 2026. However, the release notes that through continued consultations with stakeholders,...