Now that B2G (business-to-government) e-invoicing is underway in France, the country has set its course on a countrywide e- invoicing and e-reporting mandate.
According to an announcement from the Council of Ministers, e-invoicing will become mandatory for all companies subject to VAT in France starting in 2024. Domestic B2B e-invoicing will become mandatory for large businesses in 2024, with medium and small businesses following in 2025 and 2026 respectively.
Changes will be introduced according to the following timeline:
From 2024: All France-based businesses will be required to be able to receive e-invoices. Large businesses will be required to both receive and issue e-invoices.
From 2025: Medium France-based businesses will be required to receive and issue e-invoices.
From 2026: Small and micro businesses based in France will be required to receive and issue e-invoices.
Timelines for implementation of other document types and e- reporting schemes are still pending clarifications from the DGFIP (the General Directorate of Public Finance).