Search
Close this search box.
Search
Close this search box.

France Delays Compliance Date for Micro and Medium Taxpayers

On March 25, 2024, the French government issued a decree introducing significant amendments to the General Tax Code, particularly concerning electronic invoicing and the registration processes for dematerialization platform operators (PDPs). The decree aims to create a temporary system to register operators of digital document platforms. This system allows operators to get registered even before the public billing portal’s test environment is available. However, they need to submit technical test reports within a certain time period. These reports will be reviewed by the tax administration within two months.

Furthermore, the decree adjusts the implementation dates for electronic invoicing requirements. For operations stipulated in Article 289 bis of the General Tax Code, the provisions apply to invoices issued from September 1, 2026. Nevertheless, specific categories of taxpayers, such as micro-enterprises and small and medium-sized enterprises, benefit from an extended deadline until September 1, 2027.

In essence, the decree aims to streamline the transition to electronic invoicing, offer clarity regarding registration procedures for dematerialization platform operators, and ensure compliance with tax regulations in France.

Your Global Tax Technology Partner
We offer SAP and Peppol certified solutions (SAF-T, Invoice Reporting, VAT Reporting and e-Invoicing) to more than 500 clients – thereof 70% multinational. Together with our >100 employees, operating across multiple locations in Europe, we aim to be a single partner globally for our clients.
About Us
Subscribe
Play Video
Watch to learn more about SNI Solutions
Categories
Categories
Thank you for visiting our blog!
If you would like to speak to a salesperson, please call +90 212 909 1664 or email contact@snitechnology.net to receive a call back.