Entry into force of the new French e-invoicing and e-reporting rules is postponed by 18 months.
Article 3 of the ordinance n°2021-1190 of September 15th, 2021 relating to the generalization of e-invoicing in the frame of domestic B2B transactions end e-reporting published on Thursday September 16th, 2021 provides for a new roll-out schedule.
Thus, e-invoicing will be delayed:
- As of July 1st, 2024 (instead of January 1st, 2023), for the receipt of e-invoices for all companies and for the issuance of e-invoices for domestic B2B transactions for the large companies
- As of January 1st, 2025 (instead of January 1st, 2024), for mid-sized companies
- As of January 1st, 2026 (instead of January 1st, 2025), for small and medium-sized enterprises and micro-enterprises
- For e-reporting (electronic transmission of international B2B transactions and B2C transactions data): the roll-out will follow the same schedule.
In addition, Article 1 of the ordinance set out that it will be possible to use either the public platform which is already in use for B2G transactions (i.e. ChorusPro), or a private partner platform in order to fulfil the new requirements.
Implementing decrees should be published during the first quarter of 2022.
Nathalie Habibou, Partner – Arsene Taxand
 Business to Government