Recently on our website, we informed you of the postponement of the introduction of electronic invoicing and electronic data transmission.
The French government has now published amendment no. I-5395 to the PLF 2024, which sets out the new timetable for the introduction of electronic invoicing and the transmission of transaction data, which will be compulsory in exchanges between VAT-registered businesses in France.
These 2 measures will come into force in 2 stages:
- From 1 September 2026 for large and medium-sized companies.
- From 1 September 2027 for SMEs and micro-businesses.
The tax authorities have not ruled out the possibility of postponing these scheduled dates by a quarter to ensure that the system is effectively applicable.
We will keep you informed of the progress of these measures laid down by the French authorities.
For information on your obligations, please contact our tax experts.
Source : assemblee-nationale.fr (in French)
