Electronic invoicing planned by the Direction Générale des Impôts et des Domaines (DGID) under the Ministry of Finance and Budget , anchored in the Code Général des Impôts as updated by the Loi de Finances Initiale 2025 and the Loi de Finances Rectificative 2025 .
B2C
planned
B2C transactions to be brought into scope of the future e-invoicing platform of the DGID , in line with the Flash LFI 2025 reform synthesis .
B2G
planned
B2G to be included in the planned e-invoicing framework administered by the DGID , aligned with public procurement digitalisation in the LFI 2025 annexes .
The Loi de Finances Initiale 2025 and the Flash LFI 2025 synthesis introduced tax administration modernisation measures opening the way for an electronic invoicing programme administered by the DGID .
Loi de Finances Rectificative 2025
1 July 2025
Legislative
The Loi de Finances Rectificative (LFR) 2025 reinforced the digitalisation priorities of the Ministry of Finance and Budget , maintaining the trajectory towards mandatory electronic invoicing under the Code Général des Impôts.