Potential One-Year Delay In French E-Invoicing
Mandate Under Draft Law

On March 24th, the French Senate approved a draft law that could significantly reshape the e-invoicing roadmap in France. While many expected only a minor delay for smaller businesses, the proposed changes go much further. 

 1. A Broader Delay Than Initially Expected 

Contrary to early interpretations, the draft law postpones the entire French e-invoicing mandate, not just the deadlines for SMEs and micro-enterprises. 

• All VAT-registered businesses in France could be affected. 
• The delay includes both the issuance and reception of e-invoices

2.Proposed New Deadlines

If the draft law is adopted in its current form during the next parliamentary session on April 24th, here’s what the new timeline would look like the following table: 

Table-1 : New E-invoice Receiving and Issuance Mandate Deadlines in France 

3.Why Is This Happening? 

The delay appears to be a response to a major policy change announced in October 2024: 

• The Public Portal (PPF) will no longer support invoice issuance. 
• This eliminates the free, state-run e-invoice platform businesses were counting on. 
• Lawmakers argue that businesses deserve more time to adapt to a PDP-only ecosystem. 

4.What Should Businesses Do? 

Despite the uncertainty, companies shouldn’t hit pause on their preparations. 

Use the available time to: 

• Stay alert to the final decision expected on April 24th 
• Select or integrate with a certified PDP (Plateforme de Dématérialisation Partenaire) 
• Ensure systems are compliant with French e-invoicing formats 

5.Stay Informed – Stay Ahead 

While nothing is final yet, businesses operating in France need to follow the legislative developments closely. The proposed postponement gives extra breathing room but only if it becomes law.