VATupdate

Entry into force of the new French e-invoicing and e-reporting rules is postponed by 18 months

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[1] 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:

For e-invoicing:

  • 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
  1. 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[2] 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.

Ordinance : https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000044044176

Nathalie Habibou, Partner – Arsene Taxand

[1] https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000044044176

[2] Business to Government

Other sources

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