FR Frankreich

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

Decree on the generalisation of electronic invoicing in transactions between taxable persons for value added tax and the transmission of transaction data

The draft decree which is the subject of this notification completes the legislative provisions, which are also the subject of a notification, which generalise electronic invoicing between VAT taxable persons established in France and the transmission to the tax administration of invoicing data, additional transaction data and payment data for services.

The implementing decree specifies the terms and conditions for granting the quality of partner of dematerialisation platforms.
Thus, Article 242h B of the draft Decree specifies the conditions and procedures for issuing the registration. An operator wishing to become a partner dematerialisation platform must produce, in support of its request, the documents so that the administration can ensure that it complies with the regulatory requirements of the procedure, in particular with regard to the security of information systems and data. In particular, the dematerialisation platform is required to produce a compliance audit report within one year of the issue of the number, the content of which is detailed in the draft Decree.
Article 242h C of the draft Decree specifies the conditions for the renewal of the registration.
In order to inform businesses about the status of platforms with regard to the registration procedure, Article 242h D of the draft Decree provides for the publication of detailed lists in the draft Decree.
Article 242h E of the draft Decree, supplemented by Articles 242h J to P, identifies the various functionalities offered by the partner dematerialisation platforms.