Starting July 1, 2024, all companies – including branches or subsidiaries of foreign entities or groups – subject to VAT established in France will be required to receive invoices in an electronic format via a platform for e-invoicing and tax dematerialization. At the same time, large companies and single taxable person/VAT group will also have the obligation to issue electronic invoices “e-invoicing” and the obligation to declare transactions and payments “e-reporting” (See below the reform’s calendar for the other stages).
Source: dentons.com