France´s Electronic Invoicing Reform: Updated Guidelines from the DGFIP

| Image Credits: Michel Barnier the Prime Minister of France, by ALDE Group

Published on 18 November 2024 by the Directorate of Legal and Administrative Information (Prime Minister)

The General Directorate of Public Finances (DGFIP) has released updated fact sheets on the transition to mandatory electronic invoicing in France. 

This reform, effective from 1 September 2026, will require companies established in France and subject to VAT to adopt electronic invoicing.

TIMELINE FOR IMPLEMENTATION

The rollout of mandatory electronic invoicing will occur in phases:

• 1 September 2026: Applies to large and mid-cap companies.

• 1 September 2027: Extends to small and medium-sized enterprises (SMEs) and micro-enterprises.

However, the obligation to receive electronic invoices will apply to all companies starting 1 September 2026.

PARTNER DEMATERIALIZATION PLATFORMS (PDPS)

Under the new system, electronic invoices will be transmitted through partner dematerialization platforms (PDPs). These platforms will facilitate the seamless exchange of invoices and related data.

To support companies in navigating this transition, the DGFIP has provided:

• A detailed FAQ addressing key questions about PDPs.

• A diagram illustrating the invoice and data transmission process.

Businesses are encouraged to review these resources to ensure compliance and a smooth adaptation to the new invoicing requirements.

For more information, visit the DGFIP website and consult the updated fact sheets.

SOURCE/RECOMMENDED READ: 

• Accounting - Invoicing - Electronic invoicing: the DGFIP updates its information sheets! | Entreprendre.Service-Public.fr