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France E-Invoicing/E-Reporting unraffled – Part 1 – Legal framework of E-Invoicing, E-Reporting & Transmission of payment data

As of July 1, 2024, E-Invoicing, E-Reporting and Transmission of Payment data will gradually become mandatory

  1. 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.
  2. E-Reporting: Mandatory digital reporting to the administration of data related to expressly listed transactions not covered by e-invoicing :
    1. B2B non domestic transactions
    2. B2C transactions
  3. Transmission of payment data, for supply of services only

Legal framewok in France

Approval by the European Commission 


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