Electronic invoicing in the B2B sector is allowed in France, but has never been compulsory. For this reason, the issue was not over-regulated, and the post-audit model allowed checking the compliance of invoices after they were issued.
This is set to change in the near future. Each invoice will be issued in a centralized model commonly known as clearance. Below, you will find the most important information about this.
Also, the get a practical overview of mandatory e‑invoicing & e‑reporting in France, you can get a free copy of our latest white paper.
Source Comarch
