Mandatory Electronic Invoicing in France: Updated Timeline

The timetable for the mandatory invoicing reform in France is undergoing further modifications. In November 2023, the French Senate proposed a new amendment, adjusting the deadlines. As a candidate to become a Partner Platform for Dematerialization (PDP) and a member of the FNFE-MPE, Basware keeps you informed as the schedule evolves and continues to enhance its solutions to ensure compliance before the reform takes effect.

Electronic invoicing: timetable proposed by the French Senate

In its amendment, the Senate proposed adjustments to the timetable proposed by the French government:

  • Obligation to receive electronic invoices: from September 1, 2026 for all companies, whatever their size.
  • Obligation to issue electronic invoices :
    • Large companies: from September 1, 2026
    • Medium-sized companies (ETI): from September 1, 2026
    • SMEs and micro-enterprises: from September 1, 2027
  • Obligation to transmit e-reporting information:
    • Large companies: from September 1, 2026
    • Medium-sized companies (ETI): from September 1, 2026
    • SMEs and micro-enterprises: from September 1, 2027

We'll be sure to keep you posted on the progress of this timetable once the parliamentary shuttle between the National Assembly and the Senate has been completed.

In any case, this extension to the original timetable offers companies a unique opportunity to transform the obligation to comply with this reform into a global strategy for the automation of invoice processing.

Mandatory electronic invoicing: Basware's proactive approach

From the very beginning, Basware has been committed to evolving and enhancing its solution to provide its customers with value-added functionalities that go beyond the requirements of the French legislator.

Preparations for the pilot phase of the reform, which will begin in 2025, are well underway

  • 116 candidates agreed to take part in this pilot phase
  • 57 candidates (including Basware) have lined up to become PDPs,and have committed themselves to a partnership with the various stakeholders to ensure effective implementation of the reform.
  • 42 ODs
  • 17 companies are directly connected to the PPF (Pilot Preparation Framework)to test the functionalities that will be required in the future, some of which are still being developed.

Progress in interoperability

Simultaneously, progress is being made to demonstrate that native interoperability can be achieved between candidate PDPs, offering the market freedom of choice of PDP or PPF, for both sending and receiving. Phase 1 of the DCTCE (Decentralized CTC Exchange) POC (Proof of Concept) confirmed the compatibility between Factur-X and EDIFACT. Phases 2 (CDAR, Peppol Native) and 3 (specific use cases) are progressing actively.

For the record:

  •      51 participants are collaborating on this POC to ensure seamless interoperability.
  •      43 FNFE-MPE memberscontribute to the development of standardized norms.
  •     35 PDP candidates (including Basware)have signed up for this POC DCTCE.

Despite the postponement of the reform, momentum continues to build, and we strongly encourage all stakeholders to prepare now for compliance, and to get actively involved in this high-impact project. We'll be sure to keep you informed of future developments and decisions concerning mandatory electronic invoicing in France.

Contact us for more information or if you have any questions.

Olivier Taligault, the Global Mandate Program Lead at Basware, is a seasoned professional with a wealth of experience in finance and business development. Previously, he's served other roles in the industry such as the Regional Director Customer Executive South EMEA and RVP Customer Relationship for southern EMEA, and played a pivotal role in B2B Business Development at American Express. With a background in financial control within the industrial sector, Olivier has successfully led diverse international teams and demonstrated expertise in project management, ERP implementation, change management, and EIPP solutions. His dynamic and energetic approach, coupled with strong client-facing skills, reflects his commitment to driving results and effective team management in a global context.
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