August 2, 2023
France postpones electronic invoicing initially scheduled for 1 July 2024
The reform of the generalization of electronic invoicing has been postponed, according to a Government announcement on 28 July (available here in French only).
Initially scheduled for 1 July 2024, the new date of entry into force is not yet known, as the tax administration intends to take the time to discuss with businesses. According to the Government's press release, the reform has not been abandoned and the new timetable will be defined during the adoption of the Finance Law for 2024 or the amending Finance Law for 2023, in December 2023.
Although the contours and terms of this postponement are not yet known, one possibility could be that it enters into force on a voluntary basis on 1 July 2024, and becomes compulsory for all on 1 January 2026. The Government will likely provide more information at the end of September 2023.
For additional information with respect to this Alert, please contact the following:
Ernst & Young Société d'Avocats, Indirect Tax, Paris
Published by NTD's Tax Technical Knowledge Services group; Carolyn Wright, legal editor