Following the publication of the Ordinance (Ordinance n° 2021-1190 of September 15, 2021) relating to the implementation of e-Invoicing (generalization of electronic invoicing) and e-Reporting (transmission of additional data) obligations, we wish to inform you of the postponement of the implementation of these obligations and the publication of the sanctions that will be applicable in case of non-compliance with these obligations.
For this purpose, please find attached a document reminding the objectives of the reform and presenting the new timetable as well as the applicable sanctions.
Source PwC presentation in French
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