Publication of an amendment to the PLF 2021 on 6/11/2020 on the application of the reform on the generalisation of B2B electronic billing from 2023 (Article 153).
Summary
- Obligation to receive from 2023 for all companies (via the public platform)
- Gradual implementation of the obligation to issue: between 2023 and 2025, according to the status of the tax payers (GE, ETI, SME/TPE)
- Free services from the public platform
- Priority towards a mixed model to better combat fraud, guarantee the competitiveness of companies and the overall management over the water of transactions/activities: willingness/need to “combine” a system of “e-invoicing” and “e-reporting”
- B2C flows (domestic or non-domestic – distance sales) and non-domestic flows (exports, intra-EU deliveries of goods) will have to be “captured” in order to better appreciate activities and therefore fraud
- Additional data to be transmitted (including: deadline/payment status for the management of VAT due-up rules)
Source Laurent Poingt (Linkedin)
