The requirement for French companies to issue and receive e-invoices will apply from September 1, 2026.
The Ministry of Finance on October 15, 2024, made an announcement (French) reaffirming its commitment to assist businesses throughout the implementation of electronic invoicing (e-invoicing).
The requirement for French companies to issue and receive e-invoices will apply from September 1, 2026. The transition to e-invoicing will be gradual and is expected to enhance the competitiveness of businesses by improving payment times and streamlining billing processes:
The Ministry of Finance further highlighted that so far 70 entities are authorized to act as providers of e-invoice validation services (locally known as Plateformes de Dematerialisation Partenaires or PDPs). The PDPs will be authorized to handle all e-invoicing functions, including issuing and transmitting e-invoices to customers and transmitting invoice, transaction, and payment data to the administration.
The announcement also seems to suggest that the French government will no longer pursue the provision of a free platform for taxpayers to be able to issue e-invoices as that role will be solely played by the authorized PDPs. The development of a tool that would allow certain taxpayers to issue, receive and manage their e-invoices for free was going to be under the responsibility of the Public Invoicing Portal (Portail Public de Facturation or PPF). Instead, the government will focus on building a directory of recipients, which is essential for exchanges between platforms, and a data concentrator that allows their transmission to the tax authority.
Kathya Capote Peimbert | kcapotepeimbert@kpmg.com
Philippe Stephanny | philippestephanny@kpmg.com
Ramon Frias | ramonfrias@kpmg.com