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The penalty regime for missed e-invoices in France
Summary
The French Parliament has adopted the provisions of the Finance Law 2022, which includes the phased introduction of e-invoicing. A late addition to the rules is the penalty regime for missed e-invoices.
The proposed penalties are as follows.
Content
The proposed penalties are:
- For taxpayers: €15 per invoice limited to €15,000 total annually
- For e-invoice certified private dematerialization platforms (PDP, Plateformes de dématérialisation partenaires): €15 per invoice limited to €45,000 total annually
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