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The French National Assembly voted against delaying the implementation of e-invoicing and e-reporting

On April 11, 2025, the National Assembly voted against a proposed amendment, which sought to postpone the implementation of e-invoicing and e-reporting from September 1, 2026, to the following year.

As a result, preparations for the September 2026 launch continue to progress. Currently, there are 87 registered Partner Dematerialization Platform (PDP) service providers. However, potential IT-related delays may arise in October, when these providers begin testing their interoperability for the exchange of e-invoices.

Roadmap for Implementation

2025: Testing Phase and Directory Pilot

  • February 24, 2025: The pilot phase for the Directory will commence with the launch of the PDP for accredited e-invoicing service providers, allowing beta candidates to evaluate the Directory.
  • April 2025: All registered PDPs will be invited to participate in the pilot to test their connections to the Directory.
  • October 13, 2025: Selected businesses will conduct connectivity tests with their respective PDPs.
  • October to December 2025: Interoperability testing will be conducted for all registered PDPs.

February 2026: Full Functionality Testing
By February 2026, businesses and their PDPs must engage in comprehensive testing within a sandbox environment to simulate actual e-invoice transactions. This testing will validate the platform's reliability and ensure system readiness for the complete launch scheduled for September 2026.

September 2026: First Wave Launch
The initial phase of the launch is set for September 2026, requiring all businesses to accept electronic invoices. This phase will primarily focus on B2B e-invoicing and e-reporting for large and medium-sized enterprises, defined as those with more than 250 employees and either a turnover exceeding €50 million or a balance sheet surpassing €43 million. A three-month extension will be available, allowing compliance until December 2026.

September 2027: Second Wave Launch
The second phase will commence in September 2027, targeting small businesses that fall below the aforementioned thresholds for e-invoicing and e-reporting. Similar to the first wave, these businesses may also opt for a three-month extension, extending the deadline to December 2027.

How Can KGT Support You?

KGT has created an SAP-integrated e-invoicing add-on solution for France, featuring outbound and inbound functionalities to meet tax reporting requirements. This add-on includes a data extractor and a cockpit for generating periodic electronic invoices in the legal format and controls before submission. When SAP DRC launched French e-invoicing solution as part of its e-document offerings, KGT emerged as a leading consultancy firm for SAP DRC and tax services. Recognized as an SAP DRC partner for French e-invoicing services, KGT is one of SAP's recommended implementation partners for this solution. We provide comprehensive support, including installation, configuration, customization, and training, to help you maximize the long-term value of your SAP DRC investment.

KGT is a SAP partner for PE services and SAP Build partner, and to become an SAP partner, strict due diligence requirements must be met, including having certified SAP consultants. You can find us at: https://partnerfinder.sap.com/profile/0001925409

Country update for France
15 April 2025
Stay informed about the latest indirect tax developments in France, including regulatory changes, compliance requirements, and indirect tax guidance affecting businesses operating locally and cross-border. This page provides a structured overview of country-specific updates, such as new legislation, reporting obligations, digital tax initiatives, and implementation timelines.
These insights help tax, finance, and compliance professionals anticipate regulatory changes, adjust processes and systems, and maintain compliant operations in France.