- Stricter penalties for non-compliance: fines for not issuing e-invoices increase to €50 per document; failure to report transaction data rises to €500 per transaction.
- Certain transactions are excluded from e-invoicing, including those outside the EU by French companies and intra-EU supplies of goods.
- Foreign companies not established in France must comply with e-reporting for transactions in France subject to French VAT.
- The bill is still under discussion and may be subject to changes.
Source: rmboulanger.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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