As of July 1, 2024, E-Invoicing, E-Reporting and Transmission of Payment data will gradually become mandatory
- E-Invoicing: Mandatory electronic invoice about transactions located in France for VAT purpose between French resident companies (issuing, transmission and receipt of e-invoices). Transmission of billing data to the administration.
- E-Reporting: Mandatory digital reporting to the administration of data related to expressly listed transactions not covered by e-invoicing :
- B2B non domestic transactions
- B2C transactions
- Transmission of payment data, for supply of services only
Legal framewok in France
- Article 26 of France’s Amending Finance Law 2022
- Decree No. 2022-1299 of 7 October 2022 on the generalization of electronic invoicing
Approval by the European Commission
Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE