Upcoming Mandatory e-Invoicing Requirements in France

The French Ministry of Economy and Finance has issued a release on the upcoming implementation of mandatory electronic invoicing (e-invoicing) requirements. Mandatory e-invoicing was originally to be implemented in 2024, but was extended to 2026 as part of the Finance Law for 2024, according to the following timeline:

• all taxable persons are obliged to receive e-invoices from 1 September 2026;
• large and intermediate enterprises are obliged to issue e-invoices from 1 September 2026; and
• SMEs…