FR Frankreich

Electronic invoicing, transmission of transaction data and transmission of payment data.

Article of a draft law on the generalisation of electronic invoicing in transactions between taxable persons for value added tax and the transmission of transaction data.

From 1 July 2024 for large companies, from 1 January 2025 for mid-cap companies and from 1 January 2026 for small and medium-sized enterprises (SMEs) and micro-enterprises, companies subject to VAT in France will have to:

• issue, transmit and receive invoices in electronic form as part of their transactions with other taxable persons for value added tax and submit their invoicing data to the tax authorities;
• transmit to the tax administration additional transaction data (“e-reporting”) which are not within the scope of electronic invoicing (transactions with a non-taxable person “business to customer” (B2C), transactions between non-domestic taxable persons) and payment data for services.
The notified article of the draft law provides that in order to fulfil their obligation to invoice electronically and transmit to the tax administration invoicing data as well as data relating to their transactions not subject to electronic invoicing and payment data, taxable persons will have to use either a dematerialisation platform partnered with the administration or directly a public invoicing portal. In any case, the invoicing and transaction data will be transmitted to the tax administration through this public invoicing portal, acting as a concentrator.
To be a partner dematerialisation platform, operators must be registered with the administration for a renewable period of three years.
The procedure is based on the issuance by the tax administration of a registration identifying the platform as a partner of the administration in the central directory managed by the public invoicing portal. This is a prerequisite for the platform's access to the directory, which is essential for the transmission of invoices to their recipients. Only an operator who complies with its reporting and payment obligations is eligible.