Tax Authorities released updated FAQs on VAT e-invoicing

Updated FAQs on VAT e-invoicing include the following:

the specifications for the scope and application of e-invoicing and e-reporting;
applying electronic invoicing to transactions governed by the VAT margin regime ;
fines for not submitting e-invoices;
the reporting requirements will be implemented gradually starting on 1 July 2024 until 1 January 2026;
applying e-reporting for transactions deemed to be intra-community acquisitions in France;
the necessary rate of data transmission for transactions and payment;
the transfer of payment information for businesses not based in France;
the steps for sending payment information;
using partner dematerialization as a tool to send data and bills electronically;
utilizing simplification techniques to benefit e-reporting for triangular operations.

Source: GVC