France: Tax officials announce e-invoicing mandate would become effective in 2026

New draft implementation calendar of the e-invoicing mandate

New draft implementation calendar of the e-invoicing mandate

Officials from the French tax administration (Direction Général des Finances publiques) on 14 September 2023 announced in a public forum the following new draft implementation calendar of the country's electronic invoicing (e-invoicing) mandate:

  • 2024: Complete the technical aspects of the Invoicing Public Portal (PPF)
  • 2025: Carry out an extensive pilot program and system testing
  • 2026: Launch the mandate for the first group of taxpayers, with full deployment expected by 2027

The French Ministry of Finance announced on 28 July 2023, a delay in implementing the e-invoicing and electronic reporting (e-reporting) mandates, initially scheduled to begin in July 2024 (read TaxNewsFlash).  The tax authorities cited several reasons for postponing the mandate and are expected to release official information on this matter at a later time.

For more information, contact a KPMG tax professional:

Kathya Capote Peimbert |



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