E-invoicing – entry into force of the new rules postponed to July 1, 2024

As a reminder, an ordinance relating to the generalization of e-invoicing in the frame of domestic B2B transactions and e-reporting have been published on September 16th, 2021.

The ordinance was presented by the Minister of the Economy, before the Council of Ministers held on September 15, 2021.

In the Council report published on the Government’s website, it is indicated that the entry into force of the new rules would be postponed to July 1, 2024.

Thus, e-invoicing would be delayed:

  • as of July 1, 2024 for large companies for the issuance of e-invoicing and for all companies for the receipt of the e-invoices
  • as from January 1, 2025 for mid-sized companies
  • from January 1, 2026 for small and medium-sized enterprises and micro-enterprises

This information, which should be confirmed by the published Ordinance, will be a real relief for all the companies concerned. Operators will be able to take advantage of this period to better understand the technical constraints and the necessary amendments of their IT systems.

Vanessa Irigoyen

With more than 16 years of experience, Vanessa has extensive expertise in the implementation of international efficiency business models for customs, export control and indirect tax purposes. Her functions notably […]

Delphine Nicault

Delphine Nicault is an Attorney-at-Law at the French Bar. She joined Deloitte in 2002 and assists her clients on day-to-day VAT issues. She developed an expertise in the VAT and […]