At the 78th national congress of chartered accountants On 29 September, the French Minister of Economy and Finance announced that the e-invoicing reform has been postponed until 2026, according to the following three deadlines:

• 2024: Delivery of the PPF
• 2025: Pilot phase
• 2026: Implementation

In the 2024 Finance Bill presented on 27 September 2023, there is no mention of the reform being postponed. The new timetable and modalities of postponement should be confirmed by the government via amendments to the Finance Bill or via another statutory text.