France – Proposed delay in introduction of B2B e-Invoicing:

April 17, 2025 EU VAT Update, ViDA

A draft Law proposing delay in implementation of the e-invoicing has been published. As per the drafted Law, all businesses must receive e-invoices via a certified Public Digital Platform from September 2027 (the previous deadline was September 2026).

Additionally, below are proposed timelines for businesses to start issuing e-invoices:

  • From September 2027 large and medium-sized companies. This deadline, could be however further extended.
  • From September 2028 Small and micro companies.

The voting on the proposed delay included in the draft Law is scheduled for 24th April 2025.

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