The new timetable for the deployment of e-invoicing is known!

At the 78th congress of the Association of Chartered Accountants, on September 29, 2023, the Minister of the Economy, Finance and Industrial and Digital Sovereignty announced, in broad outline, the new deployment schedule for electronic invoicing:
- 2024: test of the dematerialization platform (PPF(1)).
- 2025: testing of the platform, on a voluntary basis.
- 2026: generalization of the application of the reform.

The generalization phase was specified in the first part of the 2024 Finance Bill, adopted on October 19, following the use of Article 49.3 of the French Constitution by the government. Thus, two major stages are planned:
- September 1st, 2026:
. Receive electronic invoices for all companies, regardless of their size.
. Issuance of electronic invoices and e-reporting by large companies, mid-caps, and VAT groups.

- September 1st, 2027:
. Issuance of electronic invoices and e-reporting by SMEs and micro-enterprises (non-members of a VAT group).

Bearing in mind that these two deadlines could, if necessary, be postponed by decree for up to 3 months, i.e., a maximum deadline set at December 1st, 2026, and December 1st, 2027, respectively.

Reminder

French companies, which are subject to VAT, will in principle be required to use electronic invoicing for the transactions they carry out between themselves in France. They will also have to transmit their transaction data (e-reporting) in respect of the transactions they carry out for non-taxable persons (individuals, etc.) and/or with foreign suppliers or customers. Electronic invoicing and e-reporting will make it possible to send data useful to the tax authorities, thanks to dedicated dematerialization platforms.

(1) Plate-forme de dématérialisation (PPF)