VATupdate

Electronic invoicing and E-reporting – Implementation delayed till at least July 1, 2024

  • Electronic invoicing (domestic B2B) obligations will be imposed from 1 July 2024 (instead of 1 January 2023) in receipt to all companies
  • In transmission, to large companies from 1 July 2024, to mid-caps from 1 January 2025, then to SMEs and micro-enterprises from 1 January 2026
  • The deployment of “e-reporting” obligations (electronic transmission of B2B International and B2C data) will follow the same schedule
  • To be followed by the publication of the ordinance

Source Minutes of the Council of Ministers of September 15, 2021

Contribution by Nathalie Habibou

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