The French government has announced plans to facilitate the extensive adoption of electronic invoicing on 15 October 2024. The initiative is expected to improve payment timelines and streamline invoicing processes while simplifying interactions with the tax administration.
Under Article 91 of the Finance Law for 2024 (n° 2023-1322 of 29 December 2023), the rollout of electronic invoicing will occur in stages:
- By 1 September 2026: All businesses must be able to receive digital invoices, with large and medium-sized enterprises required to issue them.
- By 1 September 2027: Small and medium-sized enterprises, along with microenterprises, will also need to issue digital invoices.
