- France is implementing mandatory e-invoicing and e-reporting, starting with B2G in 2020 and transitioning to mandatory B2B e-invoicing and e-reporting for large, mid-sized, and small companies.
- The implementation has been delayed from July 1, 2024, and a pilot phase will begin on January 3, 2024.
- The mandate aims to digitize invoicing, combat VAT fraud, enhance business competitiveness, and facilitate VAT returns.
- France has incorporated a mix of CTC models, including centralized and decentralized models.
- E-reporting will also be mandated at different times for international B2B and B2C transactions and payment data. The new mandate is complex, and companies must ensure their ERP systems are ready for the change.
Source Comarch
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