Le gouvernement a annoncé le report de l'entrée en vigueur de la réforme sur la facture électronique

The French government recently took an important decision regarding the electronic invoicing reform, initially scheduled to come into force on July 1, 2024. On July 28, 2023, the DGFIP published a press release announcing the postponement of this reform.

 

The initial dates of the reform

In its 2020 Finance Act, the French government announced the transition to mandatory electronic invoicing from 2024.

As a reminder, this reform is based on 3 key points:

  • The obligation of electronic invoicing for French B2B exchanges;
  • The establishment of an e-reporting obligation for international B2C and B2B sales;
  • The establishment of a Public Invoicing Portal to centralize these exchanges of electronic invoices and e-reporting.

The electronic invoicing obligation will be implemented gradually in order to best adapt to different sizes of companies.

This implementation was to begin on July 1, 2024. All companies had to be able to receive electronic invoices. The issuance of electronic invoices is only obligatory for large companies on this date.

In 2025, the obligation was to be extended to mid-sized companies and in 2026 to SMEs and VSEs.

 

The postponement of the reform

However, on July 28, 2023, the French government made the decision to postpone the entry into force of this reform. The announced objective is to “give the time necessary for the success of this structuring reform for the economy”.

During a meeting organized in Bercy, we were informed of a draft timetable under study for the implementation of this reform. The timetable would be as follows:

  • 2024: finalization of the Public Invoicing Portal
  • 2025: pilot phase
  • 2026: start of the reform with deployment in 2 or 3 phases.

This timetable will only be official once the 2024 Finance Law has been passed . This could therefore be further modified slightly. We will keep you informed as developments occur.

 

New official calendar

The vote on the 2024 Finance Law confirmed the draft calendar previously studied.

The official calendar is therefore as follows:

  • 2024: finalization of the Public Invoicing Portal
  • 2025: testing and pilot phases
  • September 1, 2026: all businesses must be able to receive electronic invoices. Large Companies and ETIs will also be required to issue their invoices in electronic format.
  • September 1, 2027: the obligation to issue will extend to SMEs and VSEs so that all French companies exchange dematerialized invoices.

These dates could be moved back by one quarter if necessary.

As Team Leader within the framework of the pilot phase, we are now awaiting texts which will specify its precise terms and dates.

 

Implications for companies

The postponement of the reform will have significant implications for businesses. Firstly, it means businesses will have more time to prepare for the transition to e-invoicing. This gives them the opportunity to put the necessary systems and processes in place in a more gradual and less rushed manner.

This postponement allows you to anticipate the reform more calmly.

However, it is essential that businesses continue to stay informed of updates and specific details relating to this reform, as requirements and dates may be adjusted over time.

 

In conclusion, the postponement of the reform on electronic invoicing announced by the French government, offers businesses a welcome respite to prepare for this major transition. It is essential that businesses use this additional time strategically to ensure smooth compliance.

 

Stay tuned for upcoming official announcements to ensure that you are well informed about future developments in this reform. We invite you to follow us on our social networks and subscribe to our newsletter in order to keep you informed of future developments.