FR Frankreich

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

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

The draft decree notified to the Commission complements the legislative provisions generalising electronic invoicing and the electronic transmission of transaction data and the corresponding draft decree, which are being notified at the same time.

The legislative provisions require taxable persons to fulfil their obligations of electronic invoicing and transmission of transaction and payment data to either a partner dematerialisation platform or directly to a public billing portal. In order to become a partner dematerialisation platform, operators must register with the French tax administration and fulfil the conditions laid down in the decree.
In Article 41f A, the draft Order defines the content of the compliance audit report which the dematerialisation platform must submit to the administration within one year of registration.
Article 41f B specifies the lists of partner platforms to be published and made available to businesses.
Article 41f C defines the conditions for platform interoperability.
Articles 41f D and E define the particulars to be included on electronic invoices in a structured format. Articles 41f F and G provide for the checks to be carried out by dematerialisation platforms on invoices and define the information to be completed on the status of the invoice in the transmission cycle.
Articles 41f J to M provide for the conditions of transaction data transmission.
Articles 41f N to P provide for those relating to payment data.