After the initial governmental amendment to the 2024 budget bill postponing France’s ambitious invoicing system kick-off to 2026, the Senate is poised to propose its updated timeline along with the financial committee’s advice.
Said proposition consists of two major points:
- Setting up new, sooner dates for mandate introduction:
- E-Invoice receiving obligation for all companies moved back to July 2025,
- E-Invoice sending obligation for large companies moved back to July 2025, while setting the obligation start date for medium-sized companies to September 2026 and for all other companies to September 2027;
- Removal of a provision allows the government to postpone the reform via a decree.
It is important to note that the budget bill is still under review by the Senate – after it passes this hurdle, it might still be subject to various checks by other public bodies, which could take well into December.
The recent initiative by the French Senate to expedite the introduction of the e-invoicing system implies that companies should proactively explore ways to ensure compliance with the forthcoming extensive regulations as soon as possible.