French Parliament Rejects Postponement Of
E-Invoicing Reform

The French National Assembly has officially voted against delaying the upcoming e-invoicing reform. The transition will proceed according to the original schedule.

Key Deadlines

September 1, 2026 – Mandatory for large companies and mid-sized enterprises
September 1, 2027 – Mandatory for small and medium-sized enterprises (SMEs)
Starting September 1, 2026, all VAT-registered businesses in France must be able to receive e-invoices

Background: What Was the Delay Proposal?

A one-year postponement was proposed in March 2025 as part of an economic simplification bill, aiming to give SMEs more preparation time. However, during a late-night session on April 11, 2025, the National Assembly rejected the amendment by 48 votes to 22, reaffirming the timeline set by the 2024 Finance Law.

Why Was the Delay Rejected?

Supporters of the original timeline emphasized:

Strong progress in technical and operational readiness
The need to streamline and secure VAT collection
Combatting VAT fraud (estimated at €6–10 billion per year)
Projected €3 billion in tax gains by 2028 from automated pre-filled VAT returns
Reduced admin work for businesses (less paper, fewer delays)

SME Readiness Still a Concern

Some MPs voiced concerns about:

Lack of clarity around available e-invoicing solutions
Software costs and subscription burdens
Tight transition timelines for smaller businesses

Market Response: Free Solutions Emerging

Some software providers applying for PDP (Partner Dematerialisation Platform) status have announced free e-invoicing features to support businesses and stay competitive.

What’s Next?

With the reform moving ahead as planned, businesses are encouraged to: