france e-reporting

FRANCE: Have you heard about e-reporting and/or e-invoicing?

If you have any business need to follow what’s going on in the fiscalization and/or invoicing field in France, there is a huge chance you have heard that French authorities are preparing and nowadays even finalizing the e-reporting and e-invoicing project.

What does this project actually imply?

From 2024 to 2026, electronic invoicing will gradually become obligatory in exchanges between VAT payers. Companies must be able to issue electronic invoices:

  • from July 1, 2024 for large companies
  • from January 1, 2025 for medium-sized companies
  • from 1 January 2026 for small and medium-sized enterprises and micro-enterprises.

In addition, all companies must be able to receive electronic invoices from July 1, 2024. 

In order to ensure the transition to this new obligation, authorities issued a call for applications for participation in the pilot phase of e-invoicing implementation.

The application file must be submitted to the tax administration no later than June 26th 2023. The teams will be informed of their selection in the summer.

The project implies that data will be submitted via a dematerialization platform partner of the administration or via the public invoicing portal. Ministry of Economy, Finance and Industrial and Digital Sovereignty announces that the public invoicing portal will be available for experimentation from January 3rd, 2024.

A partner dematerialization platform is a platform that has been the subject of a registration procedure by the administration, for a renewable period of three years. Only a partner platform will be authorized to provide all the functionalities provided for by the reform in terms of electronic invoicing and e-reporting: issuance and transmission of electronic invoices to the customer, transmission of invoice, transaction and payment data to the administration. So, a partner dematerialization platform will be a platform registered at the tax administration. An operator must therefore provide sufficient guarantees and demonstrate its ability to perform the functions expected of a partner dematerialization platform. The list of registered platforms will be published on a dedicated web page of the tax administration.

The Dematerialization Platform performs the relevant checks of the transaction data. After the transaction verification process, it reports the necessary fiscal information to the authorities through the Public Invoicing Platform.

The operations which will have to give rise to the transmission of data in the terms of e-reporting concern companies subject to VAT in France and which trade with individuals and with non-taxable persons (trade known as business to consumer or B2C), with companies not established on the national territory (i.e. taxable persons who have no establishment, domicile or habitual residence in France).

It refers to all B2C transactions referring to sale of goods or provision of services made by companies established in France and/or companies not established on national territory (i.e. taxable persons who have no establishment, domicile or habitual residence in France).

Generally speaking, excluded are only operations that are not in the scope of VAT and operations carried out in a foreign country where the company is liable for tax for such a transaction (even if the company is a domestic French company).

Need to get and/or to remain compliant? Get in touch!

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