Electronic invoicing: the new calendar!

What context for mandatory electronic invoicing?

On October 17, 2023, a crucial announcement was made by the French Government, aiming to announce the new timetable for the reform of mandatory electronic invoicing in France.

Amendment I-5395 was filed in an effort to push back implementation of this requirement , addressing the concerns of businesses of all sizes about their preparedness for this major transition.

This change to the schedule provides for a two-step approach to the adoption of e-invoicing, taking into account the size of businesses.

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New effective dates

✔️ As of September 1, 2026 :

  • Obligation to issue electronic invoices for large companies and ETIs
  • Obligation to receive electronic invoices for all companies


✔️ As of September 1, 2027 :

  • Obligation to issue electronic invoices for VSEs/SMEs


Amendment I-5395 also includes the ability to adjust effective dates as needed. In the interest of businesses and to allow them to better prepare, the dates of entry into force may be postponed by one quarter, if necessary. The new dates in the event of an adjustment are as follows:

✔️ As of December 1, 2026 : For large companies and mid-sized companies. This will allow a deferral of three additional months for these companies to adapt to electronic invoicing.

✔️ As of December 1, 2027 : For SMEs and microenterprises. They will also benefit from an additional three months to comply with this regulation.

Implementation of transaction data transmission

It is essential to note that the implementation of transaction data transmission will follow the same timetable as mandatory electronic invoicing. This means that, regardless of the size of the company, the transition to electronic invoicing and the transmission of transaction data will occur simultaneously, according to the dates planned or adjusted in accordance with Amendment I-5395.

Belharra Numérique, your trusted partner

Belharra Numérique guarantees a smooth transition to a more efficient, compliant and environmentally friendly billing system.

Our expertise, our commitment to security, our customization of solutions, our ability to optimize costs and our commitment to more responsible digital technology make Belharra Numérique your trusted partner to support your organization in its transition to the dematerialization of invoices.