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France – Government proposal for mandatory electronic invoicing as of 2024

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In the context of the examination of the draft finance bill for 2021, the French government has proposed to introduce:

  • An electronic invoicing obligation for local BtoB sales from 1 July 2024;

  • Une obligation de transmission des données de facturation et de paiement pour les transactions effectuées avec des personnes physiques ou des opérateurs étrangers, à compter :
    • 1 July 2024 for large companies;
    • 1 January 2025 for mid-sized companies;
    • and 1 January 2026 for SME’s and very small companies.

Source: French National Assembly (in French)

 

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