UPDATE: France delays introduction of mandatory B2B e-invoicing and reporting by at least 12 months

31 August 2023

The French tax authorities responded to growing pressure from businesses, software providers and lobby groups around the short implementation period for the introduction of their mandatory B2B e-invoice reporting regime, by confirming that its introduction will be delayed by at least twelve months.

Although it did not set a new deadline, it is likely that the new launch date for the system will be from January 2026, with a phased introduction depending on the size of the businesses over two years to 2028. 

The new mandatory real-time invoice-reporting regime will only apply to resident businesses domestic B2B transactions in the country and will force them to declare their sales to the French tax authorities via a new e-invoicing platform. This is instead of sending invoices to their customers themselves. The French tax authority will then check these invoices, and if correct, it will approve them by applying a digital stamp. It will then send the invoice directly to the customer on behalf of the supplier via the new system.

It is hoped this new invoice-reporting regime will prevent common errors on these types of invoices and help prevent VAT fraud in the country.
France joins other countries that have recently announced delays to the introduction of e-invoicing, including Spain, Belgium, and Germany.

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