- The French e-invoicing mandate has a new timetable set out in Article 91 of the French Finance Act no. 2023-1322 for 2024.
- Companies need to define their size by assessing it from January 1, 2025, based on the last financial year closed before that date.
- The French tax authority may delay the timetable again, possibly until December 1, 2026 or 2027, depending on company size.
- The obligation to transmit transaction, payment, and lifecycle data will adhere to the same timeline as e-invoicing.
- The timeline for future Partner Dematerialisation Platforms (PDPs) may be adjusted by the DGFiP in the first quarter of 2024.
- PDPs will need to have the accreditation number by September 1, 2026, and complete the entire accreditation process by the same date.
- Companies may impose stricter commitment dates on their future PDPs.
Source: avalara.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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