Tax reform on electronic invoicing postponed again

The tax reform on electronic invoicing is behind schedule. New implementation dates have been announced, giving French businesses more time to prepare for this essential transition.

1. Pilot phase in September 2025

The first stage of the reform is now scheduled for September 2025. During this pilot phase, a restricted group of businesses will be involved in testing and implementing electronic invoicing. This will allow the tax authorities to gather data and fine-tune the system before a wider implementation.

2. Obligation to Receive for All Businesses in March 2026

In March 2026, all businesses in France will be required to receive electronic invoices. This marks a significant step forward in the transition. It will become compulsory for businesses to receive dematerialised invoices from their suppliers.

3. Obligation to issue invoices for large businesses and ETIs in March 2026

At the same time, in March 2026, large businesses and intermediate-sized businesses (ETIs) will also be obliged to issue electronic invoices. This means that they will not only have to receive, but also issue invoices in electronic format. Larger companies will have to set up electronic invoicing systems that comply with established standards.

4. Obligation to issue invoices for SMEs and VSEs in September 2026

For small and medium-sized enterprises (SMEs) and very small enterprises (VSEs), the obligation to issue e

lectronic invoices will come into force in September 2026. This additional period is intended to allow SMEs and VSEs to prepare for this major change and adapt their invoicing processes accordingly.

In conclusion, the postponement of the tax reform on electronic invoicing gives businesses more time to prepare for this crucial transition.

Stay tuned to our networks for more information and advice on complying with these new regulations.