Article 26 of France’s Amending Finance Law 2022, published in the official gazette on 17 August 2022 (in French only), contains the legal provisions for the new e-invoicing and e-reporting requirements that generally will apply as from 1 July 2024. The regulations concerning the new obligations are set out in Decree No. 2022-1299 and a Ministerial Order, both dated 7 October 2022 (in French only). The scope of mandatory e-invoicing in France was extended under the Finance Law 2021 to transactions carried out between taxable persons. At the same time, companies will be required to transmit the invoice data to the French tax authorities (FTA) (e-reporting).
Source Deloitte
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