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France: Postponement of B2B electronic invoicing to July 1, 2024

The obligation to issue electronic invoices, between those subject to VAT, was to be deployed from 2023 but it’s postponed, depending on the size of the company, from 1 st July 2024. Indeed, Ordinance No. 2021-1190 of September 15, 2021 relating to the generalization of electronic invoicing in transactions between subject to value added tax and the transmission of transaction data details the conditions in its article 3 concerning this new regulation.

Why electronic invoicing?

Electronic invoicing will enable the automated exchange and processing of invoices between suppliers and buyers.

This will allow faster, more secure and paperless payments.

What does the regulation say in France for 2024?

The French Government wishes to put into place these new requirements in terms of electronic invoicing to fight against VAT fraud. From 2024 to 2026, new electronic invoicing and data transmission obligations will apply to B2B transactions, including cross-border B2B and nationwide B2C exchanges.

And in practice?

The General Direction of Public Finances (DGFiP) recommends a “Y” model which combines a direct circuit , in particular via the public platform , and an indirect circuit , via the private platforms .

This mixed exchange scheme allows different billing circuits.

Namely that the national public platform will make it possible to manage a limited number of invoice formats while the private platforms will allow the exchange of other more technical formats.


This electronic invoicing obligation will apply from:

  • From July 1, 2024 for large companies *;
  • From January 1 st 2025 for medium-sized businesses *;
  • From January 1 st 2026 for SMEs and micro-enterprises *.

* The size of companies is assessed at the level of each entity and not at the level of a group and according to criteria set out by a decree.

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