The French Ministry for the Economy, Finance and Industrial and Digital Sovereignty has published Decree No. 2022-1299 of 7 October 2022 on the generalization of B2B electronic invoicing. The Decree covers issues related to the obligations of PDPs and their registration procedures, e-Reporting and the methods of transmission, and the contours of the centralized directory. In addition, the Decree confirms the schedule for the deployment of the 3-phase rollout mandatory e-Invoicing once again:
- From July 1, 2024, for large companies
- From January 1, 2025, for mid-sized establishments
- From January 1, 2026, for small and medium-sized enterprises
Receiving e-Invoices will be mandatory for all taxpayers regardless of their size as of July 1, 2024.
Businesses have two submission options to fulfill their compliance obligations; either to a dematerialization platform partner of the administration or directly to the public invoicing portal, which will be based on the Chorus Pro platform. On September 30,in a working group held by the government, it was indicated that the PDP registration service should open 6 months before, i.e. in April 2023 instead of September 1, 2023. This leads candidate service providers to obtain the necessary certifications by then to act as an approved PDP.
Finally, the fines for non-compliance with e-invoicing and e-reporting obligations have also been announced with an Ordinance dated September 15;
- Non-compliance with the B2B e-Invoicing obligation: €15 fine per invoice (limit of €15,000 per year)
- Non-compliance with the e-Reporting obligations: €250 per invoice (limit of €15,000 per year)