Amendment to implement Mandatory E-invoicing adopted by the Parliament

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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