France has published Ordinance No. 2021-1190 of 15 September 2021 regarding the obligation to issue, transmit, and receive electronic invoices in B2B transactions subject to VAT in France (e-invoicing) and submit data on other transactions to the tax administration (e-reporting). The ordinance provides for the implementation of the provisions for e-invoicing and e-reporting that were included as part of the Finance Law for 2021 for the improvement and modernization of management by companies and collection and control by the administration.

The ordinance provides that the requirement to issue, transmit, and receive e-invoices generally applies for invoices issued from 1 July 2024. However, the requirements will apply from:

• 1 January 2025 for intermediate enterprises, i.e., enterprises with less than 5,000 employees and annual turnover not exceeding EUR 1.5 billion or a balance sheet total not exceeding EUR 2.0 billion; and
• 1 January 2026 for SMEs and micro enterprises, i.e., enterprises with less than 250 employees and annual turnover not exceeding EUR 50 million or a balance sheet total not exceeding EUR 43 million.

The same implementation dates apply for the e-reporting requirements.