In an effort to phase out traditional invoices French Tax Authority has announced that from July 1st, 2024, it will be mandatory for all companies operating in France to comply with electronic invoicing (e-invoicing) and electronic reporting (e-reporting).
To help businesses prepare for the new requirements regarding invoicing, the Tax Authorities have issued Technical Guidance with specifications.
Please read more in order to find out more concerning this topic.
France has announced a mandatory E-invoicing start date
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France
Author: Kristina Dosen
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Content accuracy validation date:
19.10.2021
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New requirements aim to reduce VAT fraud and make invoice management easier for companies. However, the rollout plan for the e-invoicing requirements will not affect everyone at the same time. The rollout is linked to the size of the company and will be conducted as follows:
- July 1st, 2024 for large companies
- January 1st, 2025 for small and medium-sized enterprises (SMEs) with a workforce of fewer than 5,000 people and annual sales of less than €1.5 billion or a balance sheet total of less than €2 billion
- January 1st, 2026 for SMEs and very small enterprises (VSEs) with fewer than 250 employees and annual sales of less than €50 million or a balance sheet total of less than €43 million
E-invoicing will be accompanied by new rules on e-reporting, which will include additional information that will need to be sent to the authorities. This reporting obligation will include:
1. The reporting of data concerning business-to-business (B2B) transactions for non-French customers
2. The reporting of data concerning business-to-customer (B2C) transactions for taxable transactions in France
3. The reporting of data concerning purchases from foreign operators (excluding imports)
4. The payment status of invoices for services (for services declared on e-invoices as e-reporting)
The above-mentioned data will have to be sent to the Tax authorities 4 days after the end of the week (for companies subject to the standard reporting scheme) and within 7 days after the end of the month for all other companies.
Non-compliance penalties are also specified by the Tax Authority:
1. Non-compliance with e-invoicing—penalty €15 per invoice, capped at €15,000 per year
2. Non-compliance with e-reporting—penalty €250 per transmission, capped at €45,000 per year
Staying compliant in a changing regulatory environment is extremely difficult for businesses to achieve without using a proper e-invoicing software and compliance solution.
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