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France Regulatory Updates April 2025

Alper Aladag

17 Nis 2025

French Parliament Rejects Postponement Of E-Invoicing Reform 


The French National Assembly has officially voted against delaying the upcoming e-invoicing reform. The transition will proceed according to the original schedule. 

Key Deadlines 

  • September 1, 2026 – Mandatory for large companies and mid-sized enterprises 

  • September 1, 2027 – Mandatory for small and medium-sized enterprises (SMEs) 

  •  Starting September 1, 2026, all VAT-registered businesses in France must be able to receive e-invoices 

 

  1. Background: What Was the Delay Proposal? 

A one-year postponement was proposed in March 2025 as part of an economic simplification bill, aiming to give SMEs more preparation time. However, during a late-night session on April 11, 2025, the National Assembly rejected the amendment by 48 votes to 22, reaffirming the timeline set by the 2024 Finance Law. 

 

  1. Why Was the Delay Rejected? 

Supporters of the original timeline emphasized: 

  • Strong progress in technical and operational readiness 

  • The need to streamline and secure VAT collection 

  • Combatting VAT fraud (estimated at €6–10 billion per year) 

  • Projected €3 billion in tax gains by 2028 from automated pre-filled VAT returns 

  • Reduced admin work for businesses (less paper, fewer delays) 

 

  1.  SME Readiness Still a Concern 

Some MPs voiced concerns about: 

  • Lack of clarity around available e-invoicing solutions 

  • Software costs and subscription burdens 

  • Tight transition timelines for smaller businesses 

 

  1. Market Response: Free Solutions Emerging 

Some software providers applying for PDP (Partner Dematerialisation Platform) status have announced free e-invoicing features to support businesses and stay competitive. 

 

  1. What’s Next? 

With the reform moving ahead as planned, businesses are encouraged to: 

  • Resume preparation immediately 

  • Evaluate PDP providers 

  • Ensure compliance with the September 2026 / 2027 deadlines 

 

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