E-invoicing Reform: French National Assembly Rejects the Postponement
As expected, the French National Assembly rejected, during a late-night public session on Friday, April 11, the amendment that proposed a one-year delay in the implementation of France’s e-invoicing reform.
As mentioned in our previous article from March 27, the delay had been introduced by a committee amendment within the framework of the bill aimed at simplifying economic life. The goal was to give more time to small and medium-sized enterprises to prepare.
Outcome of the 3rd session of April 11
At the initiative of the government and several parliamentary groups, an amendment to remove the postponement was adopted by 48 votes to 22, thus reinstating the original timeline set by Article 91 of the 2024 Finance Law:
• September 1, 2026 for large companies and mid-sized enterprises
• September 1, 2027 for SMEs
➡️ Note: All VAT-registered businesses established in France will be required to receive e-invoices starting September 1, 2026.
Several reasons were cited during the debates to support the previous timeline:
• Significant progress in preparatory work
• The need to simplify and secure VAT collection
• Strengthening the fight against VAT fraud, estimated at €6 to €10 billion per year
• An expected fiscal gain of €3 billion by 2028, enabled by automated pre-filling of VAT returns
• A reduction in administrative costs for businesses (less paper, fewer delays, fewer follow-ups)
Despite the decision to stick to the original calendar, several members of parliament expressed concerns about the readiness of smaller companies, citing a lack of clarity around available solutions, software subscription costs, and tight implementation deadlines.
It is worth noting, however, that some software providers currently undergoing registration as PDPs (dematerialisation partner platforms, conditionally approved by the Tax Authorities) have already announced that they will offer free e-invoicing functionalities as part of their competitive strategy.
Conclusion
The reform is moving forward with a clear objective: to modernise VAT management, automate reporting, and boost competitiveness.
Businesses should now resume their preparations for this upcoming transition.
BTOBNICE remains at your side for any operational support you may need: contact@btobnice.com
