France: Postponement of VAT e-invoicing implementation to 2026 and 2027
The French General Directorate of Public Finance has decided to delay the full-scale implementation of VAT e-invoicing, previously set for July 1, 2024. The new schedule now mandates that e-invoicing obligations will commence on September 1, 2026, for large and mid-sized companies, and on September 1, 2027, for small- and medium-sized enterprises (SMEs) and micro-enterprises. This postponement is aligned with the preparations for the 2024 finance law.
Source: impots.gouv.fr
