E-invoicing in France: A Legislative Amendment Could Delay the Reform
Adopted on March 24 by the special commission of the National Assembly, an amendment to the economic simplification bill could once again modify the timeline for the e-invoicing reform in France.
A Possible Delay in the E-invoicing Rollout
Currently, the implementation of mandatory e-invoicing in France is scheduled to begin on September 1, 2026, with a possible three-month postponement:
- 09/01/2026: Mandatory receipt of e-invoices for all liable businesses and mandatory issuance for large enterprises (GE) and intermediate-sized enterprises (ETI).
- 09/01/2027: Mandatory issuance of e-invoices for small and medium-sized enterprises (SMEs) and microenterprises.
However, depending on the National Assembly’s vote, these deadlines could be pushed back by one year, with a possible start date of September 1, 2027.
Key Obligations for Businesses
This reform is based on the requirement, announced on October 15, 2024, to designate a partner dematerialisation platform (PDP) for invoice transmission and e-reporting. Contrary to initial expectations, the public invoicing portal (PPF), which was supposed to offer free solutions to small businesses, will not be able to fulfill this role. As a result, businesses must anticipate additional costs and prepare for more complex administrative procedures.
Preparing for the E-invoicing Transition
With the economic simplification bill set for review on April 8, it is essential for businesses to prepare for this major transition. To comply with the French e-invoicing reform, they should initiate several key actions now:
- Identify relevant transaction flows subject to the new requirements.
- Adjust or establish a reliable audit trail to ensure other invoices’ traceability.
- Verify VAT code configurations to ensure full tax compliance.
- Identify specific use cases relevant to the business.
- Validate reference data to guarantee the accuracy of transmitted information.
- Select a partner platform to securely manage e-invoice transmissions.
BTOBNICE Supports Your E-invoicing Transition
At BTOBNICE, we help businesses implement the French e-invoicing reform. Our expertise ensures a smooth transition and full compliance with the new regulations.
📩 Contact us for more information: contact@btobnice.com
Source : https://www.assemblee-nationale.fr/dyn/17/amendements/0481/CSVIEECO/1268
