First flavour of the planned ambitious e-invoicing and e-reporting reform

Invoice transmission will no longer be directly from the supplier to its client. Invoices will have to go through an electronic platform, either public or private, but will recognise strict conditions. The French e-reporting obligation at first will cover transactions not covered by e-invoicing, such as B2C transactions or transactions made with foreign companies. However, also for the transactions themselves which are covered by e-invoicing, companies will be obliged to e-report information that is not included on the invoice, like, for instance, the date of payment.

Source: WTS

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