French tax authority to issue summer tax refunds and launch electronic invoicing in September

The French tax administration announced that it will automatically repay excess income‑tax payments to millions of households by the end of July 2024. Refunds will be transferred by bank on two main dates, around 24 July and 31 July, with paper cheques sent later in August for those whose bank details are outdated. No claim is required; the amount reflects the difference between tax withheld at source and the final liability after credits and reductions.

Separately, the government confirmed that mandatory electronic invoicing will start on 1 September 2024 for all companies, with full coverage required by 1 September 2027. Currently fewer than 20 % of the eleven million firms have registered on an approved platform. The finance ministry warned that some businesses will miss the deadline but will not be penalised this year; traditional paper invoices will remain valid temporarily. The rollout aims to simplify accounting and improve VAT fraud detection.