- France will implement mandatory e-invoicing from July 1, 2024, and also require electronic reporting of non-mandated e-invoicing and payment transaction data to the tax administration from that date.
- The French Ministry of Finance has defined the frequency of sending such reports and which transactions are to be covered by e-reporting.
- The frequency of reporting transactions not covered by mandatory e-invoicing and payment data must be done every 10 days, every month, or every two months depending on the taxpayer’s tax regime.
- The Ministry of Finance will publish a list of all possible supplies of goods and services covered by the new obligation.
Source Comarch
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