France B2B electronic invoicing becomes mandatory as of 2023

According to Article 153 of the French law 2019-1479, France will move to an obligation of electronic invoicing for transactions between persons subject to VAT. Taxpayers will have to send their invoice data to the Tax Administration. The provisions will be put in place gradually from 1 January 2023 to 1 January 2025  according to a schedule depending on the size and sector of the companies concerned.

In 2015, the French government attempted to mandate B2B electronic invoicing. But it was not successful due to the 2006/112 EU Directive which requires a customer's consent to be invoiced electronically. In the meantime, the Italian government obtained an “exceptional derogation” from this requirement and forced taxpayers to exchange invoices in electronic form. France plans to obtain a similar derogation with the purpose of addressing VAT fraud.

As a result: 

1 ) The tax authorities will be able to compare the purchases data with the sales data.  
2) VAT returns could be automatically filled with the received invoice data.