France has recently announced that it will join other Member States that have gone ahead of EU regulations and imposed electronic invoicing. In France, the obligation to receive electronic invoices for B2B flows will come into force on 1 July 2024. The obligation to issue invoices will be imposed in successive steps.
However, this ‘escape route’ is exceptional. Thus, French rules on indirect taxes are still very much constrained by EU regulations. Two examples of this can be found in the current tax situation.
Source WTS
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