France delays implementation of Continuous Tax Controls by 18 months

The French Council of Ministers announced on September 15, 2021 that the introduction of the e-invoicing and e-reporting mandate has been postponed by 18 months. Please click here for the official announcement. While France was making good progress with the preparation for the mandate, the implementation time was deemed to be too short given the significant impact of the new obligations on businesses (originally the first phase of the mandate would have kicked in on January 1, 2023).

This delay leads to the following timetable:

From July 1, 2024:

  • Issuance of e-invoices via the Government platform or certified providers will be obligatory for the largest enterprises
  • e-Reporting of consumer and cross-border transactions (if these are not already covered by the e-invoicing mandate)
  • All French companies must accept e-invoices from this date

From January 1, 2025:

  • Abovementioned e-invoicing and e-reporting obligations will begin to apply to mid-sized companies

From January 1, 2026:

  • The obligations will be extended to all small and medium companies

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