Since January 1st, 2020, all companies dealing with the public sector, regardless of their size, must send their invoices in electronic format. Likewise, all public entities in the European Union are required to accept electronic invoices addressed to them. The main objective of introducing e-invoicing is to simplify sending and receiving invoices, as well as prevent tax evasion. The process of introducing e-invoicing obligations for B2G, which started in 2017, has been completed. In France, this is done via the Chorus Pro platform (also supported by PEPPOL); single portal to address all public entities.
In addition, the 2020 finance law generalizes this requirement to the private sector, since all companies must be able to receive invoices in electronic format from July 1, 2024. An obligation to issue electronic invoices for B2B sales, as well as to submit invoice data to the tax authorities, will also be imposed on companies gradually between 2024 and 2026.
Source: dti.rs
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