B2G e-Invoicing became mandatory in 2020 and until then the France Ministry of Finance started preparing the general and technical details of the B2B e-Invoicing and B2C e-Reporting. As published before on July 1, 2024, the obligations will start only receiving invoices in electronic format for all taxpayers. For large companies generating e-Invoices and e-Reports will become mandatory on July 1, 2024. The process will continue with mid-sized establishments on January 1, 2025 and small and medium-sized enterprises on January 1, 2026.
The French government periodically updates the published documents, the latest version(2.0) was released on 30 June 2022. You can see the list of the last changes below;
- Update of the description, use of e-Reporting flows and submission ways
- Update of the life cycle process
- Clarification on document management
- Additions to the addressing code
- Update of the information on the newly created companies in the directory
Who must issue a B2B invoice in France?
Recent update of the regulation side is “VAT – Tax systems and reporting and accounting obligations” is published with the new document government clarifying who is responsible and what are the exceptions.
The electronic invoicing obligation applies to all taxpayers, including farmers subject to the flat-rate agricultural reimbursement scheme. However, for the tax representative of a company established outside the European Union (EU) it is optional to issue invoices. Invoice should contain the supplier’s or third party contact information such as name address if it has VAT representative information and VAT identification number. If the supplier uses a subcontractor, it must enter into an agreement and share the subcontractor’s contact information. At the same time, if the subcontractor uses a service provider, he must inform the supplier and obtain an agreement on the processing.
