Postponement of Mandatory E-invoicing and E-reporting in France

• France has announced a delay in the implementation of mandatory e-invoicing and e-reporting, which was previously planned for July 1, 2024, due to objections raised by enterprises and software vendors about the short preparation time.
• The French tax reform aims to reduce administrative burdens and increase productivity resulting from dematerialization.
• The benefits of e-invoicing and e-reporting will include the simplification of companies’ VAT reporting obligations.
• The date of the postponement will be determined as part of the work on the adoption of the Finance Act for 2024.
• The certification process of private partner dematerialization platforms will continue as previously assumed.

Source Comarch

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