The amendment to the PLF 2021 (II-3211) tabled on 6 November following the presentation of the DGFIP report to Parliament (on the CTC models envisaged as early as 2023 / e-invoicing and e-reporting), was adopted on Friday 13 November.
The French Finance Bill includes the roll out of e-invoicing from 1 January 2023. This will cover domestic B2B invoices initially. France imposed electronic invoicing on B2G transactions starting in 2017 in a phased approach.
Additionally, domestic B2C and cross-border sales invoicing transactional data will have to be reported (‘e-reporting’) to the French tax authorities.
Both requirements will be rolled out as follows:
- Jan 2023 – large enterprises
- Jan 2024 – mid-sized companies
- Jan 2025 – small companies
Source Amendement 3211 (in French)
Unofficial translation in English
See also
- Roll out of e-invoicing from 1 January 2023 for domestic B2B invoices
- Report of the Directorate General of Finance public: VAT in the digital age in France (incl. the E-Invoicing proposals)
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