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French E-Invoicing Timeline has be Mandated with the Finance Bill of 2024

French E-Invoicing Timeline has be Mandated with the Finance Bill of 2024

The Finance Bill of 2024 has been definitively adopted, and its publication is anticipated shortly. This marks the finalization of the timeline for the French Continuous Transaction Control (CTC) mandate, set to commence on 1 September 2026.

After considerable debate and the rejection of the Senate's proposed amendment to start the mandate on 1 July 2025, the following timeline has been established:

Timeline

  • 1 September 2026: All taxpayers must be able to receive e-invoices. It becomes mandatory for large and medium-sized companies to issue e-invoices and perform e-reporting. This timeline may be postponed by one quarter without Parliament's approval.

  • 1 September 2027: It becomes mandatory for small enterprises to issue e-invoices and perform e-reporting. This timeline may also be postponed by one quarter without Parliament's approval.

Stay updated for further details on the implementation and regulatory requirements of the French CTC mandate.