Hatice Ozcan
Dec 19, 2023
The new calendar of the French e-invoicing mandate has been validated.
As part of the Finance Law for 2024, the new calendar of the French e-invoicing mandate has also been validated, and will be rolled out as follows:
For ALL companies, regardless of their size: Obligation to receive electronic invoices (in structured format) on September 1, 2026. This date may be extended to December 1, 2026, at the latest, but only by decree.
For Large Corp. & Mid Caps.: Obligation to issue electronic invoices (in structured format) on September 1, 2026. Same option to delay up to December 1, 2026, applies.
For SMEs (other than Large Corp. & Mid Caps): Obligation to issue electronic invoices (in structured format) on September 1, 2027. Same option to delay up to December 1, 2027, applies.