Generalisation of electronic invoicing in France and the obligation of VAT e-reporting as of 2023

Unofficial translation

⚠️ The DGFiP presented its report to external stakeholders on 24/11 last on the generalisation of electronic invoicing in France and the obligation of VAT e-reporting as of 2023 (article 153 of the LF 2020).

✅ As a reminder, this report was submitted on 3/11 to Parliament for consideration and an amendment to PLF 2021 (# II-3211) was adopted on 13/11. An ordinance on the subject is expected by September 2021 at the latest.

✅ For the rest of the project, at the beginning of 2021, a “Project Management” will be set up within the DGFiP in charge of piloting the next steps.

🔜 In collaboration with the AIFE, consultations, organised in “Working Groups”, with stakeholders will be carried out at the end of 2020 and during 2021 around 2 strands:
👉 Topics to be arbitrated (notion of invoice, e-reporting, control, file format, archiving, certification, platform functionalities, etc.).
👉 Support structures adapted to the needs of companies

‼️ VAT in the digital age is starting, so be prepared!

Source Laurent Poigt