In a previous article, we set out a timetable for the introduction of compulsory electronic invoicing and transmission in France, initially scheduled to take place between 2023 and 2025.
As part of this timetable, the government adopted an ordinance on 15 September 2021 setting out the following schedule:
- 1 July 2024* for large companies i.e. companies with more than 5,000 employees and an annual turnover of more than €1.5 billion or a balance sheet of more than €2 billion;
- 1 January 2025* for intermediate companies i.e. companies with fewer than 5,000 employees and annual sales of less than €1.5 billion or a balance sheet of less than €2 billion;
- 1 January 2026* for small and medium-sized businesses Companies with fewer than 250 employees and annual sales of less than €50 million or a balance sheet of less than €43 million.
As a reminder, in addition to electronic invoicing, e-reporting will involve companies transmitting a series of electronic tax reports, depending on the type of business transaction carried out.
If you would like further details, please contact our experts.
Source: legifrance.gouv.fr (in French)
