- The entry into force of the electronic invoicing system in France, initially scheduled for July 1, 2024, has been postponed to allow for more time for the reform’s success.
- The impact of the new system on payment terms is a subject that has not been addressed in depth. Italy introduced electronic invoicing on a compulsory basis for commercial transactions between companies in 2019, but the evolution of the number of days of late payment has only improved by one day after four years of implementation.
- France is preparing to fully deploy the system, but its direct impact on payment terms remains subject to debate.
- Electronic invoicing will contribute to modernizing processes and automating certain operations, but managing payment deadlines is a complex challenge that depends on multiple factors.
- The system will require significant changes in tools and organizations and may not immediately overcome payment delays.
Source Gregory Gaudin
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