The government has approved the amending finance law for the year 2022, which endorses the electronic invoicing project between companies .
In the press release published for this purpose by the Ministry of the Economy, the following advances in the tax reform are highlighted:
Progress of the public e-invoicing platform
The public contract for the development of the public electronic invoicing platform has been awarded and the test date of the platform has been set for January 3, 2024. In addition, the ministry emphasizes that the platform will pay particular attention to small businesses, which will benefit from a minimum base of services to facilitate their digital transition.
Confirmation of the reform timetable
The timetable for the adoption of electronic invoicing and electronic reporting for businesses is confirmed. As already planned, this will be done gradually, taking into account the size of the companies, as follows:
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From July 1, 2024, the receipt of electronic invoices for all taxable persons, the issuance of electronic invoices and the electronic declaration for large companies will be mandatory.
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From January 1, 2025, electronic invoice issuance and electronic reporting will be mandatory for medium-sized businesses.
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From January 1, 2026, electronic invoice issuance and electronic reporting will be mandatory for small and micro businesses.
This rule follows the publication of the decision of the Council of the European Union of January 25, 2022, which allows France to make the use of electronic invoices between private companies compulsory, by granting it a derogation from article 218. of Directive 2006/112/EC. This article provides that the issuance of the electronic invoice is subject to the prior obtaining by the entrepreneur of the express consent of the consumer. Therefore, in order to circumvent this rule, a derogation from the Council of the European Union must be obtained. With this decision, France becomes the second country to obtain it after Italy.
The amending finance law for 2022 is the last act of the countdown towards the dematerialization of inter-company electronic invoicing.
Source Edicom
