Decree No. 2024-266: Implementation of Electronic Invoicing and Transaction Data Transmission for VAT Taxpayers

Decree No. 2024-266 of March 25, 2024, concerning the generalization of electronic invoicing in transactions between value-added tax (VAT) taxpayers and the transmission of transaction data.

Public concerned: Value-added tax (VAT) taxpayers, public entities, dematerialization platform operators, Agency for Financial IT, Directorate General of Public Finance.

Objective: Amendment of Annex II to the General Tax Code and Decree No. 2022-1299 of October 7, 2022, concerning the generalization of electronic invoicing in transactions between VAT taxpayers and the transmission of transaction data.

Entry into force: The decree comes into effect the day after its publication.

Summary: The decree provides for a transitional regime for the registration of dematerialization platform operators for applications submitted before the availability of the public invoicing portal’s testing environment. In such cases, the tax administration may grant registration subject to the operator’s subsequent production of the technical test reports mentioned in Section d of Subsection 7 of Article 242 nonies B of Annex II to the General Tax Code. These reports must be submitted by the operator applying for registration within three months from the availability of the aforementioned technical environment. The tax administration will announce the availability of this environment on its website and inform the relevant operators. This provision also applies to registration applications submitted prior to the publication of this decree, where the processing of such applications is still ongoing.

Furthermore, the decree reflects the consequences of the modified timeline for the generalization of electronic invoicing in transactions between VAT taxpayers and the transmission of transaction data, as stipulated in Section II of Article 91 of Law No. 2023-1322 of December 29, 2023, on the 2024 Finance Act, amending Section III of Article 26 of Law No. 2022-1157 of August 16, 2022, on the 2022 Amending Finance Act. It also adjusts the date until which partner dematerialization platform operators can use an electronic identification guarantee level other than substantial.

References: The October 7, 2022, decree can be consulted, in its amended version, on the Légifrance website (https://www.legifrance.gouv.fr).

The Prime Minister,
Upon the report of the Minister for the Economy, Finance, and Industrial and Digital Sovereignty,

Considering the General Tax Code, in particular Article 290 B and Articles 242 nonies B and 242 nonies F of Annex II to this Code;

Considering Law No. 2022-1157 of August 16, 2022, as amended by the Amending Finance Act for 2022, particularly Article 26;

Considering Law No. 2023-1322 of December 29, 2023, on the 2024 Finance Act, particularly Article 91;

Considering Decree No. 2022-1299 of October 7, 2022, concerning the generalization of electronic invoicing in transactions between VAT taxpayers and the transmission of transaction data;

After hearing the Council of State (Finance Section),

Decrees:

Article 1 – Annex II to the General Tax Code is hereby amended as follows:

1. In Article 242 nonies B:
   a) In the first paragraph of Subsection I, after the word “fiscale” (tax administration), the words “par voie électronique au moyen du service mis à disposition à cet effet” (by electronic means using the service made available for this purpose) are inserted;
   b) In the first sentence of Subsection 4 of Section I, after the words “prestataire d’hébergement” (hosting provider), the words “en nuage” (cloud) are inserted;
   c) After Subsection IV, a new Subsection V is added, as follows:
   “V. For applications submitted before the availability of the public invoicing portal’s testing environment, the tax administration may grant registration subject to the subsequent production of technical test reports mentioned in Section d of Subsection 7 of Section I, within a period of three months from this availability. The tax administration will announce the availability of the testing environment on its website and inform the relevant operators.
   The tax administration shall verify the validity of the technical test reports within two months from their receipt.
   In cases where the produced test reports fail to establish the interoperability mentioned in Section d of Subsection 7 of Section I, the tax administration shall inform the dematerialization platform operator, within two months from their receipt, of the expiration of the registration number’s validity, which takes effect at the end of a two-month period from the notification.
   In the event of failure to produce the technical test reports within the time limit provided in the first paragraph, the tax administration shall inform the dematerialization platform operator, within two months from the expiration of that time limit, of the expiration of the registration number’s validity, which takes effect at the end of a two-month period from the notification.
   The deadline mentioned in Subsection c of Subsection 6 of Section I shall start from the decision mentioned in the second paragraph.”;
2. In the second paragraph of Article 242 nonies F, the year “2027” is replaced by the year “2029”.

Article 2 – Article 3 of the aforementioned October 7, 2022, decree is replaced by the following provisions:

Art. 2 – Article 3 of the aforementioned October 7, 2022, decree is replaced by the following provisions:

“Art. 3 – I. For operations mentioned in Article 289 bis of the General Tax Code, the provisions of Article 1 of this decree apply to invoices issued from September 1, 2026.
However, these provisions only apply from September 1, 2027, for invoices issued by taxpayers belonging to the categories of micro-enterprises and small and medium-sized enterprises mentioned in the second and third paragraphs of Subsection A of Section III of Law No. 2022-1157 of August 16, 2022, on the Amending Finance Act for 2022, who are not members of a unique taxpayer mentioned in Article 256 C of the General Tax Code.

II. For operations mentioned in Articles 290 and 290 A of the General Tax Code, the provisions of Article 1 of this decree apply to invoices issued or, failing that, to operations carried out from September 1, 2026.
However, this date is extended to September 1, 2027, for taxpayers belonging to the categories of enterprises mentioned in the second paragraph of Subsection I.

III. The provisions of Article 2 of this decree come into effect on September 1, 2026.
However, this date is extended to September 1, 2027, for taxpayers belonging to the categories of enterprises mentioned in the second paragraph of Subsection I.”

Art. 3 – The provisions of Subsection V of Article 242 nonies B of Annex II to the General Tax Code apply to applications submitted prior to the date of publication of this decree that have not yet resulted in registration or refusal.

Art. 4 – The Minister for the Economy, Finance, and Industrial and Digital Sovereignty is responsible for the implementation of this decree, which will be published in the Official Journal of the French Republic.

Done on March 25, 2024.

Gabriel Attal

By the Prime Minister:
The Minister for the Economy, Finance, and Industrial and Digital Sovereignty,
Bruno Le Maire.