Author: Patchanok Kluabkaew, SAP Finance Lead.
On December 13th, the French National Assembly reinstated September 1, 2026, as the designated initial date for e-invoicing and e-reporting, effectuated through an approved amendment to the 2024 Budget. The Senate, which is the upper house of Parliament, had previously approved a modification earlier this month, proposing a shift to July 1, 2025 for large companies.
The revised timeline is as follows:
- 1 September 2026, all businesses are required to be capable of accepting e-invoices. B2B e-invoicing and e-reporting are mandated for large companies and medium-sized enterprises. An extension option exists, allowing a further three months until December 2026.
- 1 September 2027, e-invoicing and e-reporting become obligatory for small businesses. Like the previous phase, there is an option to extend the deadline by an additional three months until December 2027.
Read the official release from the French National Assembly.
The initial plan to apply the e-invoicing & e-reporting mandate by July 2024 was abandoned earlier this year to allow sufficient time for companies to prepare for the implementation of such a major reform.
Read more about e-invoicing and e-reporting
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