The Finance Act for 2021 of 29/12/2020 (2020-1721), in section 195, authorizes the government to take by order the measures relating to the generalization of the electronic invoice and to set the new conditions for implementation. The order must be made by September 2021 at the latest. A ratification bill will be tabled in Parliament within 3 months of the publication of this ordinance.
Source LOI n° 2020-1721 du 29 décembre 2020 de finances pour 2021 (1)
