Initially scheduled for July 1st 2024, the obligation for businesses established in France to issue and receive electronic invoices will be applied progressively from September 1st 2026, according to the timetable set out in the Finance Law for 2024.
Invoices will have to include four new mandatory items of information:
- the customer’s SIREN number;
- the address where the goods are to be delivered, if different from the customer’s billing address;
- information to the effect that the transactions giving rise to an invoice consist exclusively of the supply of goods or services, or consist of both;
- where applicable, the option to pay VAT on debits.
