- In France, all businesses must receive electronic invoices, with mid-sized and large companies required to issue them initially.
- By September 2027, SMEs, VSEs, and micro-enterprises will also issue electronic invoices.
- Since January 2021, companies have sent invoices electronically to public sector clients via the Chorus Pro portal.
- The extension to all VAT-subject companies in France was postponed to September 2026, with full implementation by September 2027.
- Electronic invoices must be submitted to accredited partner dematerialization platforms (PDPs) for transmission.
- Companies can choose from around 90 accredited PDPs, all ISO 27001 certified and interoperable.
- The reform includes e-reporting, covering transactions with individuals and foreign companies, requiring data transmission to tax authorities.
- E-reporting follows the same timeline as e-invoicing and impacts certification processes for companies.
- The reform affects software publishers and will replace bilateral invoices with data flows shared with the DGFIP.
- NF standards are evolving to adapt to these changes.
Source: fiscal-requirements.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.
