France has set new dates for mandatory electronic invoicing between businesses subject to VAT and the e-reporting of certain invoice data to the France Tax Authority, Direction Générale des Finances Publiques (DGFiP):
- 1 July 2024 for large enterprises (i.e. enterprises with more than 5,000 employees and either a 12-month turnover exceeding EUR 1.5 billion or a balance sheet exceeding EUR 2 billion);
- 1 January 2025 for intermediate enterprises; and
- 1 January 2026 for small & medium enterprises (i.e. enterprises with less than 250 employees and either a 12-month turnover not exceeding EUR 50 million or a balance sheet not exceeding EUR 43 million).
SOURCE: Ordinance No. 2021-1190 of 15 September 2021
Note: Chorus pro will be the central platform for reporting and exchange of electronic invoices. Technical details will be provided later.
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