Spurred on by the emergence at the international level of continuous transaction control models (CTCs models: “Continuous Transaction Controls”), the French government intends to generalize from 2023 the use of electronic invoicing (or “e-Invoicing “) As well as the transmission of additional data (or” e-Reporting “).
To this end, article 195 of the finance law for 2021 provides that the Government is authorized to take by ordinance, to be taken at the end of September 2021 at the latest, any measure aimed at the implementation of these obligations. At the same time, the AIFE should publish various notes specifying the functional and technical specifications linked to these obligations, in particular with regard to the semantic and syntactic formats retained. In addition, a ratification bill should be submitted to Parliament by the end of December 2021.
As part of the discussions on the implementation of these obligations, the DGFiP and AIFE, through the “Electronic Billing Mission”, held a workshop on Thursday May 27 on the dual obligation of e- Reporting. This dual obligation, as the report submitted to Parliament underlines, will accompany the obligation of e-Invoicing in order to allow pre-filling and control of VAT returns. The first obligation of e-Reporting should relate to the data of certain transactions and the second obligation of e-Reporting on the data of payment of invoices.
Source PWC Avocats
