In France, the rollout of the e-invoicing mandate has faced significant delays. Recent developments suggest that the timeline for mandatory electronic invoicing has been postponed once again, leaving businesses with more time to prepare.
This blog post explores the latest updates regarding France’s e-invoicing mandate, the proposed new deadlines, and the broader implications for businesses.
1. Background on France’s E-Invoicing Reform
The French government has long been working to introduce mandatory e-invoicing for businesses. Initially, businesses were expected to start issuing and receiving electronic invoices by 2024. However, the timeline has been extended several times due to challenges, particularly related to the development and accessibility of the platforms needed for e-invoicing.
2. New Draft Amendment Proposes Further Delays
As of March 2025, a new draft amendment has been introduced to delay the e-invoicing mandate even further. The National Assembly committee approved the amendment, and it will now be debated in the Parliament. If passed, the mandate’s requirements will be postponed as follows:
- Receiving E-Invoices: All businesses will now be required to be capable of receiving electronic invoices via a certified Public Digital Platform (PDP) by September 2027, instead of the original September 2026 deadline.
- Issuing E-Invoices: The mandate for businesses to issue e-invoices will now be delayed to:
- September 2027 for large enterprises and mid-sized businesses (previously set for September 2026). A decree may extend this deadline to December 1, 2027, at the latest.
- September 2028 for small and micro enterprises (originally scheduled for September 2027). A decree may extend this deadline to December 1, 2028, at the latest.
These new dates offer a much-needed reprieve to businesses still preparing for the shift to full e-invoicing compliance.
3. Legislative Background and Implications
It is worth noting that a significant change in the Public Portal (PPF) framework has affected this postponement. Previously, the PPF was expected to serve as a free platform for businesses to exchange e-invoices. However, the French government has announced that the PPF will no longer operate as an invoicing platform. This means businesses will have to find alternative solutions for sending and receiving invoices, adding to the complexity and cost of the transition.
4. What Does This Mean for Businesses in France?
For businesses operating in France, the delay in the e-invoicing mandate provides more time to adjust to the new requirements. However, companies should not see this as a reason to delay their preparations entirely.
6. What’s Coming Up Next?
The proposed delay in the French e-invoicing mandate provides a temporary relief for businesses, especially SMEs, which have faced significant challenges in preparing for the transition. However, this delay is not a permanent solution, and companies must continue to plan for the eventual shift to e-invoicing.
The next key vote is scheduled for April 24, 2025, and the draft law is not yet enforceable. Businesses in France should take advantage of the extra time to continue preparing for the implementation of the French mandate and should stay tuned for any further updates that could affect the official timeline.
