France E-Invoicing/E-Reporting unraffled – Part 1 – Legal framework of E-Invoicing, E-Reporting & Transmission of payment data

As of July 1, 2024, E-Invoicing, E-Reporting and Transmission of Payment data will gradually become mandatory

1. E-Invoicing: Mandatory electronic invoice about transactions located in France for VAT purpose between French resident companies (issuing, transmission and receipt of e-invoices). Transmission of billing data to the administration.
2. E-Reporting: Mandatory digital reporting to the administration of data related to expressly listed transactions not covered by e-invoicing :
   1. B2B non domestic transactions
   2. B2C transactions
3. Transmission of payment data, for supply of services only

Legal framewok in France

• Article 26 of France’s Amending Finance Law 2022
• Decree No. 2022-1299 of 7 October 2022 on the generalization of electronic invoicing

Approval by the European Commission 

• Council Implementing Decision (EU) 2022/133 of 25 January 2022 authorising France to introduce a special measure derogating from Articles 218 and 232 of Directive 2006/112/EC on the common system of value added tax

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