The government’s newly adopted roadmap for introducing electronic invoicing and digital reporting for B2B transactions has encountered formidable challenges due to opposition from the Senate.
In the first reading, the senators expressed different views concerning the timeline for implementing the transformation of invoicing operations for businesses operating in France.
The Senate proposed and adopted the following timeline for the nationwide implementation of e-reporting and e-invoicing for all categories of taxpayers within B2B operations.
The present situation states that there is no consensus between the two legislative chambers, so the joint committee will be invoked as the procedural step to resolve the different views on one of the country’s most significant tax modernization projects.
Timeline and Impact
| Type of obligation | Category of business | Deadline adopted by Senate |
| Receiving of e-invoices | All types of businesses | July 1, 2025 |
| Issuance of e-invoices | Large businesses | July 1, 2025 |
| Medium-sized enterprises | September 1, 2026 | |
| SMEs and micro-entreprises | September 1, 2027 | |
| Digital Reporting | Large businesses | September 1, 2026 |
| Medium-sized enterprises | September 1, 2026 | |
| SMEs and micro-entreprises | September 1, 2027 |
The Senate has also modified part of the adopted proposal by the National Assembly, including parts of the provision that permitted the government to postpone the deadlines by decree for the additional quarter. The proposal adopted by the Senate left this possibility open regarding the Digital Reporting mandate.
Aleksandar Delic
1stopVAT Indirect Tax Researcher (Global Content)