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15963

Question 15963 — businesses

answeredFrance· National Assembly· FR

Introduced

16 June 2026

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répondue

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Discovery layer

Source updated

21 July 2026

Summary

Mr. Marc de Fleurian draws the attention of the Minister of Small and Medium Enterprises, Commerce, Crafts, Tourism and Purchasing Power to the implementation of compulsory electronic invoicing for all businesses. The finance law of December 29, 2023 for 2024 sets a strict timetable for the application of this reform. From September 1, 2026, all companies subject to VAT in France are required to be able to receive electronic invoices, the issuance of the latter becoming compulsory from September 1, 2027. This obligation risks imposing an additional restrictive burden on VSEs, SMEs and the self-employed. The ability to receive or issue invoices in PDF/A-3 format implies subscribing to a third-party service which may prove costly in the long term. and time-consuming due to monitoring the life cycle of each invoice. After the Government gave up, in 2024, on making the public invoicing portal (PPF) a public platform for free reception and issuance of structured electronic invoices, it asks what compensatory solutions are being considered by the Government to support French companies in this transition.

Machine translation from French. The official text remains authoritative.

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