The French Tax Administration released version 2.2 of its e-invoicing technical specifications on January 31, 2023. Technical specifications aim to provide details on the upcoming French e-invoicing and e-reporting system.
Timeline
E-invoicing and e-reporting will become mandatory in phases:
- From July 1, 2024, it will be mandatory for large taxpayers to issue e-invoices and report other transactions. It will also be mandatory for all taxpayers to receive e-invoices from this date.
- From January 1, 2025, the e-invoicing and e-reporting obligation will apply to medium size businesses.
- From January 1, 2026, all taxpayers will be covered.
Source Fonoa
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