The history of France’s e-invoicing mandates
Currently, electronic invoicing is mandatory for business-to-government (B2G) transactions in France. Every public entity must have the capability to accept electronic invoices, and their suppliers are required to send electronic invoices.
Like many countries around the globe, France’s electronic invoicing (e-invoicing) regulation roadmap will also include business-to-business (B2B) mandates.
B2B mandates were due to begin in July 2024. However, in July 2023, the government announced a regulation delay, but did not specify the new start date, leaving French businesses and e-invoicing suppliers uncertain about when the regulations would come into effect.
The government has now circulated an amendment bill, detailing new proposed dates.
France’s proposed regulation dates
The government’s amendment bill provides three dates, which will be key for all B2B businesses in France.
- 2025 - Voluntary pilot period for all businesses.
- 1st of September 2026 - Large to mid-sized businesses must issue electronic invoices.
- 1st of September 2027 - Medium-sized, small and micro businesses must issue electronic invoices.
The proposed dates are not set in stone. The dates of entry into force may be adjusted by one quarter, in order to ensure reliable deployment. The implementation of transaction data transmission will follow the same schedule.
What do the new dates mean for French businesses?
The revised timelines shouldn't lead French businesses to sit back and relax. Instead, they should use this time to establish the necessary processes for regulatory compliance.
The journey towards e-invoicing compliance can be complex, regardless of a business' size. Therefore, it's crucial for French businesses to start their e-invoicing compliance journey as soon as possible.
2025 will be a voluntary pilot period for all businesses in France. This year will provide an opportunity for businesses to test their processes and allocate time to create the required ecosystem for integrating e-invoicing into their ERP, CRM and corporate workflows.
Not only is testing vital, but working with the right electronic invoicing provider is also paramount.
The ease of electronic invoicing with Unifiedpost Group
As part of the regulations, B2B invoices must be transmitted through a central platform, or via accredited service providers connected to the central platform. Accredited service providers (PDPs) will provide businesses with the peace of mind that their invoices and processes comply with the local regulations.
In partnership with ECMA, Unifiedpost Group is currently undergoing the PDP certification process for jefacture.com (trademark belonging to ECMA). The PDP certification allows the PDP platform to update the central directory and streamline the onboarding of small-medium businesses. This is specifically important for the French Certified Accountants that will need to help their customers to adopt the new reform.
Businesses in France will be able to benefit from our e-invoicing solution, which is already e-invoicing and tax compliant in 60 countries around the globe. At Unifiedpost Group, we integrate inbound and outbound invoicing solutions to businesses’ existing CRM and ERP systems, creating a seamless supply chain process.
Details correct as of the publishing date. For the most up to date regulations, view France's e-invoicing regulations information.