You are here: Document Automation / Compliance / E-invoicing compliance / France

E-billing compliance France

Note: For the most current status, consult the European Commission website.

2024 tax plan adopted, timeline for obligation set With the 2024 tax plan finally adopted and soon to be published, the start of the French CTC obligation is set for Sept. 1, 2026.

There has been much discussion about the timeline of the French CTC obligation. After many debates and with the Senate rejecting the proposed amendment to start the obligation on July 1, 2025, the following timeline has now been decided:

Timeline

September 1, 2026

All taxpayers should be able to issue e-invoices receiving. Large and medium-sized companies are required to issue e-invoices and do e-reporting. This timeline can be delayed by one quarter without parliamentary approval.

September 1, 2027

Small businesses are required to issue e-invoices and do e-reporting. This timeline can be delayed by one quarter without House approval.

The application to participate in the pilot phase is being reopened. The expected start of the pilot phase is in 2025.