Type: Legislation
On 5 November 2024, France’s tax authority (DGFiP) confirmed a revised timetable for the phased implementation of mandatory B2B e-invoicing and B2C e-reporting, starting in September 2026. The preparatory phase includes the selection of partner dematerialization platforms (PDPs) and interoperability testing throughout 2025. The launch will be in waves: large and medium-sized businesses will start in September 2026, with small businesses following in September 2027. The PPF will now focus on providing a Business Directory and data hub for PDPs instead of offering direct e-invoice services, marking a shift to a 5-corner model expected to leverage Peppol for interoperability.
Effective date: September 2026
