- Mandatory electronic invoicing is being implemented in France to minimize tax fraud.
- The electronic invoicing system, managed through Chorus Pro, will be expanded and become the central public invoicing portal. E-invoicing in France is not simply sending a PDF invoice, but rather a structured invoice that meets authorities’ requirements.
- All companies subject to VAT in France are affected by the reform, with some exceptions. Domestic B2B transactions are included, while certain operations exempt from VAT are excluded.
- The French e-invoicing system is inspired by the Mexican model and allows for three possible circuits.
- Companies can choose between using the public portal or a private platform for invoicing.
- Private platforms include Partner Dematerialisation Platforms (PDPs) and Dematerialisation Operators (ODs). PDPs are certified service providers, while ODs are not registered by the authorities.
- Invoices can be submitted “as and when required” and there is no deadline.
- The reform also provides traceability throughout the invoice lifecycle. The implementation timetable has been postponed and will be gradually enforced.
Source RTCsuite
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