France
New dates for the hybrid e-invoicing/e-reporting mandate
On 17 October 2023, the French Congress received a proposed amendment to the 2024 finance law (Amendment No. I-5395) that sets out a revised timetable for implementing electronic invoicing mandates.
- September 2026 - All companies to be able to receive e-invoices;
- September 2026 - Large and mid-size companies required to issue e-invoices;
- September 2027 - SMEs (including VSEs) required to issue e-invoices.