- France has a current mandate for businesses to submit invoices to the Chorus Pro platform for B2G e-invoicing.
- Starting in 2024, B2B e-invoicing and e-reporting will become mandatory in phases, with large taxpayers being required to issue e-invoices and report other transactions from July 1, 2024, and all taxpayers being covered by January 1, 2026.
- Taxpayers established in France, including French branches of foreign businesses, fall within the scope of the upcoming mandate, as well as taxpayers not established in France carrying out transactions subject to French VAT.
- The French Tax Authority (DGFIP) is the governing entity, and Chorus Pro is the infrastructure/platform used for e-invoicing and e-reporting.
- Peppol connectivity is available for the current mandate but not for the upcoming mandate.
- The format for sending invoices to the platform includes UBL, CII, FacturX, CPP, PES, and Peppol BIS 3, with PDF format being allowed until 2027. Other digital reporting obligations include on-demand SAF-T or other accounting filings.
- Archiving abroad is allowed with conditions, and the archiving period is 10 years from the end of the fiscal year.
Source Fonoa
Click on the logo to visit the website
Latest Posts in "France"
- Training ‘Holding: Facilitator & VAT’ (Nov 18)
- When Must Foreign Companies Register for VAT in France? Key Conditions Explained
- Distinguishing VAT Registration and Permanent Establishment Obligations in France for Foreign Companies
- VAT Refund Process in France for Non-EU Businesses: Eligibility, Steps, and Deadlines
- VAT Rules on Vouchers
