E-Invoicing in France – FAQs – Unofficial translation in English

Source impots.gouv.fr

Unofficial translation in English

General Presentation of Electronic Invoicing

1. Why generalize electronic invoicing?

Since January 1, 2020, all French companies are required to send their invoices to the public sector in electronic format. All these invoices transit via Chorus Pro, totaling nearly 140 million invoices exchanged since 2017. However, inter-company transactions remain weakly digitized, generating additional costs for companies. Article 26 of the Amending Finance Law for 2022 No. 2022-1157 of August 16, 2022, establishes an obligation for electronic invoicing in exchanges between VAT-registered companies established in France. This obligation aims to:

• Strengthen the competitiveness of companies by reducing administrative burden, shortening payment delays, and increasing productivity through digitization. For a company, the cost of an electronic invoice is lower than that of a postage stamp, while a paper invoice costs more than 10 euros.
• Simplify, in the long term, the VAT reporting obligations of companies through pre-filled declarations.
• Improve fraud detection for the benefit of honest economic operators.
• Enhance real-time knowledge of business activity to enable economic policy management closer to the economic reality of the actors.

2. What is an electronic invoice?

Under Article 26 of the Amending Finance Law for 2022 No. 2022-1157 of August 16, 2022, an electronic invoice is an invoice issued, transmitted, and received in a dematerialized form that necessarily includes a minimum set of structured data, distinguishing it from “paper” invoices or ordinary PDFs. It will be sent to the customer through a partner dematerialization platform, whether it is the public invoicing portal or another dematerialization platform. The use of electronic invoices by all allows savings for all companies and serves as a lever for modernizing the invoicing chain by simplifying its management and monitoring and promoting the reduction of payment delays.

3. What is the timeline for the reform? When does the obligation for electronic invoicing and data transmission to the tax administration (e-reporting) take effect?

The implementation of electronic invoicing and the transmission of transaction and payment data to the administration (e-reporting) will be progressive, according to the schedule provided by III of Article 26 of the Amending Finance Law for 2022 No. 2022-1157 of August 16, 2022. The obligations for electronic invoicing and e-reporting will be deployed in three stages based on the size of companies. The mandatory issuance of invoices in electronic format and the obligation to transmit information and payment data will be mandatory from July 1, 2024, for large companies, from January 1, 2025, for medium-sized enterprises, and from January 1, 2026, for small and medium-sized enterprises. The obligation to receive invoices in electronic format will be mandatory from July 1, 2024, for all companies regardless of their size as long as their supplier is required to issue in an electronic format.

4. How is the size of the company assessed?

The size of the company is assessed according to the criteria defined in Article 51 of Law No. 2008-776 of August 4, 2008, on the modernization of the economy and its implementing decree No. 2008-1354 of December 18, 2008:

• A microenterprise is a company with fewer than 10 employees and an annual turnover or balance sheet total not exceeding 2 million euros.
• An SME is a company with fewer than 250 employees and an annual turnover not exceeding 50 million euros or a balance sheet total not exceeding 43 million euros.
• An ETI (intermediate-sized enterprise) is a company that does not belong to the SME category, with fewer than 5000 employees and an annual turnover not exceeding 1500 million euros or a balance sheet total not exceeding 2000 million euros.
• A large enterprise is a company that cannot be classified in the previous categories.

A company moves to a higher category:

1. As soon as the employee criterion is exceeded,
2. If the employee condition is not met, only if both the annual turnover and balance sheet total exceed the threshold.

The notion of a company retained is that of a legal entity identified by its Siren number. The size of the company is assessed on June 30, 2023, based on the last closed fiscal year before this date or, in the absence of such a fiscal year, on the first closed fiscal year after this date.

5. For applying electronic invoicing and e-reporting obligations, when is the size of the company assessed?

The size of the company, determined according to the three criteria defined in Article 51 of Law No. 2008-776 of August 4, 2008 (see question “How is the size of the company assessed?” above), is assessed at each legal entity level on June 30, 2023, based on the last closed fiscal year before this date or, in the absence of such a fiscal year, on the first closed fiscal year after this date.

6. When does an operator using an e-commerce site enter into the reform: are the assessment criteria those of the site or those of the company?

A company, whether or not it uses an electronic interface or e-commerce site, remains under Articles 289 bis (electronic invoicing) and 290 A (payment data) of the CGI as solely responsible for electronic invoicing and data transmission obligations. The criterion to consider is that of the size of the VAT-registered company using the digital interface. The size of the company is determined individually according to the criteria specified in question “How is the size of the company assessed?” above. In case of intervention by a facilitating taxpayer as provided in Article V(2) of Article 256 CGI, VAT liability rules are modified. However, obligations under Articles 289 bis, 290, and 290 A CGI apply to the user taxpayer under Article 256 A CGI as they independently conduct economic activities.

7. Are transactions with an association within the scope of electronic invoicing or e-reporting (transmission of transaction data to administration)?

If an association is non-profit or managed disinterestedly with predominant non-profit activities and annual lucrative revenues below €62,250, it is considered a non-VAT taxpayer. Transactions conducted for its benefit are outside electronic invoicing scope but fall under e-reporting. Data from these transactions will be transmitted to administration similarly to transactions with individuals. Conversely, a non-profit association not subject to VAT is not required to issue, transmit or receive electronic invoices nor transmit transaction data (e-reporting). However, a profit-making association is subject to VAT. Transactions conducted for its benefit by a VAT-registered person established in France fall within electronic invoicing scope. Additionally, transactions it conducts fall within either electronic invoicing or e-reporting scope depending on client quality.

8. Who does the reform apply to?

Electronic invoicing applies to all VAT taxpayers whether liable or not (e.g., base exemption). A VAT taxpayer refers to any individual or legal entity independently conducting habitual economic activity. Operators benefiting from VAT base exemption are VAT taxpayers but not liable as they do not pay or charge VAT. However, they are subject to electronic invoicing as taxpayers. Operators exclusively conducting exempt operations under Articles 261 to 261 E CGI (healthcare activities, education…) are outside this framework.

9. Am I concerned as a micro-entrepreneur (formerly auto-entrepreneur)?

Yes, all VAT taxpayers referred to in Article 256 A of the CGI, regardless of their legal form and VAT regime, must issue and receive electronic invoices and, where applicable, transmit payment data.

10. What is a large enterprise?

A large enterprise:

• Either employs more than 5000 people regardless of annual turnover or balance sheet total,
• Or employs fewer than 5000 people with annual turnover and balance sheet total exceeding respective thresholds of €1500M and €2000M.

If annual turnover or balance sheet total falls below thresholds (and employs fewer than 5000 people), it falls into intermediate-sized enterprises (ETI).

Electronic Invoicing (e-invoicing) – Scope

1. Which operations are concerned by electronic invoicing?

Electronic invoicing concerns all purchase and sale operations of goods/services between VAT-registered companies established in France for domestic transactions (B2B). Under Article I(289 bis) CGI:

1° Deliveries/services located in France under Articles 258-259 D CGI conducted by one taxpayer for another taxpayer not exempt under Articles 261-261 E CGI; 2° Advances related to operations mentioned in point (1°); 3° Deliveries between taxpayers for public auction sales of second-hand goods/artworks/collectibles/antiques.

Operations exempt from VAT under Articles 261-261 E CGI are not subject to mandatory electronic invoicing.

2. My clients are both businesses and individuals? Which system am I concerned with?

You are concerned with both systems: electronic invoicing (e-invoicing) and transaction data transmission (e-reporting). If you issue invoices to professional clients (operations within electronic invoicing scope) and individual clients (operations within e-reporting scope), you can submit all your invoices on your dematerialization platform which will extract necessary data for administration.

3. Do I need to use electronic invoicing if I have clients in DOM?

A service provider established in mainland France providing services to a taxpayer established in Guadeloupe/Martinique/Reunion must use electronic invoicing. Conversely, a provider established in Guadeloupe/Martinique/Reunion providing services to a mainland client must use electronic invoicing. However, VAT-exempt goods deliveries from mainland France to Guadeloupe/Martinique/Reunion or vice versa fall under e-reporting scope under Article I(290). All operations with clients in Guyana or Mayotte where VAT does not apply fall under e-reporting scope.

4. If I opt for VAT on exempt operations under Articles 261-261 E CGI?

Taxpayers conducting exempt operations under Articles 261-261 E CGI are outside electronic invoicing scope per Article II(26) Law No.2022-1157 August16th2022 codified at Article289 bis CGI. However, taxpayers opting for VAT on exempt operations under Articles260&260 B CGI fall within electronic invoicing & data transmission obligations. Similarly, moral persons opting for VAT on certain operations under Article260 A CGI.

5. Do I need to use electronic invoicing if I have clients in COM?

Operators established in Guyana/Mayotte/Saint-Pierre & Miquelon/Saint-Barthélemy/Saint-Martin/New Caledonia/French Polynesia/Wallis & Futuna/French Southern & Antarctic Lands are outside electronic invoicing scope as VAT does not apply & operators there are not taxpayers. However, such operations fall under e-reporting scope if conducted by mainland French taxpayer. Electronic invoice not mandatory but data transmission required per Article290 I CGI.

6. Do I need to use electronic invoicing if I am established in DOM?

Operators established in Martinique/Guadeloupe/Reunion are subject to both systems: electronic invoicing & e-reporting. VAT applies & companies there are taxpayers. Services fall within electronic invoicing scope while goods deliveries fall within e-reporting scope as exports. Exception: goods deliveries between taxpayers in Guadeloupe & Martinique fall within electronic invoicing scope as these territories are not considered export territories vis-à-vis each other. Established operators in Guyan & Mayotte are outside electronic invoicing scope but may be subject to data transmission if conducting operations deemed situated in France subject to VAT per Article290-II CGI.

7. Do I need to use electronic invoicing if I am established in COM?

Operators established in Guyana/Mayotte/Saint-Pierre & Miquelon/Saint-Barthélemy/Saint-Martin/New Caledonia/French Polynesia/Wallis & Futuna/French Southern & Antarctic Lands are outside electronic invoicing scope as VAT does not apply & operators there are not taxpayers. However, such operations fall under e-reporting scope if conducted by mainland French taxpayer. Electronic invoice not mandatory but data transmission required per Article290 II CGI.

8. Are B2B exempt operations subject to simplified billing rules included?

Operations subject to VAT conducted by operators also conducting exempt operations under Articles261-261 E CGI remain subject to billing rules under Article289 CGI &f all within electronic invoicing scope.

9. Are non-VAT operations subject to e-invoicing/e-reporting(e.g., indemnities)?

Only taxable operations under Article256 CGI falling within Articles258-259 D CGI fall within e-invoicing/e-reporting scope. Non-taxable operations under Article256 CGI are excluded from e-invoicing(e.g., indemnities).

10. How do I determine if an operation falls within e-invoicing/e-reporting scope?

First determine parties’ establishment location. Then apply billing rules & VAT territoriality rules. E-invoicing applies to transactions between taxpayers established in France falling within French VAT scope & e-reporting applies per Article290 CGI. Examples provided in annex document. Tableau des opérations situées dans le champ du e-reporting(see resources).Operations taxable elsewhere where French taxpayer identified for VAT do not fall within e-invoicing/e-reporting scope.

11. If I conduct a transaction with another French taxpayer but subject to foreign VAT?

E-invoicing applies to transactions between two French taxpayers where French billing rules apply per Article289-0 CGI. If either condition unmet, the operation falls outside e-invoicing scope.

Operations between two French taxpayers can be distinguished:

• Operations deemed situated in France per Articles258-259 D CGI fall within e-invoicing scope,
• Operations deemed situated in another EU member state fall outside both e-invoicing & e-reporting scopes(VAT identification & VAT due where operation conducted),
• Operations deemed situated outside EU fall within e-invoicing scope per Article289-0 II CGI.

12. Which documents fall within e-invoicing scope?

E-invoicing applies to operations falling within French VAT rules conducted between taxpayers established in France requiring legally mandated invoice details. Documents other than invoices do not fall within this framework.

13. Are debit notes within e-invoicing scope?

A debit note is a document issued by a supplier to their client indicating an amount due by the latter. If it is accepted, it must then be followed by an invoice. Conversely, a debit note can be issued by the client due to a debt from their supplier. It is then followed by a credit note.

The debit note as described does not constitute an invoice and does not fall within the scope of electronic invoicing (see case no. 18 of the external specifications).

This case does not concern documents mistakenly called “debit notes” in certain sectors but treated as invoices as long as they are subject to VAT and include all mandatory information.

14. Are account statements within e-invoicing scope?

Account statements are used in various sectors and can cover different situations. In some cases, they serve as proof for the receiving entity to adjust its VAT and revenue. Only invoices related to the delivery of goods or the provision of services between two taxpayers established in France and containing all the mandatory information required by regulations fall within the scope of electronic invoicing.

Thus, when a manufacturer uses discount vouchers redeemed through retailers, the account statement issued by the retailer to the supplier should serve solely as the basis for reimbursement of the discount vouchers and as proof for reducing its tax base to reflect the actual price paid by the final consumer. This account statement does not fall within the scope of electronic invoicing.

This situation is different from those involving fully or partially cancelled or annulled sales, or discounts, rebates, or reductions granted by the taxable person to their client, where the correction of invoices generally involves either the issuance of a new invoice cancelling and replacing the previous one or, according to long-established commercial practices, the issuance of a credit note.

15. Does gift card issuance fall within e-invoicing/e-reporting scope?

Gift vouchers and gift cards can be single-use or multi-use depending on whether, at the time of their issuance, the place of delivery of the goods or the provision of services and the VAT due on these goods or services are known or not.

Examples: A card granting its holder the right to a certain number of sessions in a theater where the place of taxation and the VAT rate are determined constitutes a single-use voucher (SUV). A gift card that allows access to different goods or services in a network of stores where the place of taxation and the VAT rate are undetermined constitutes a multi-use voucher (MUV).

Their treatment differs depending on their nature. The sale of a single-use voucher (SUV) is subject to VAT when, at the time of its issuance, the place of delivery of goods or the provision of services to which the voucher relates and the applicable VAT (base, rate, territoriality) are known. The sale of a single-use voucher is subject to VAT at each transfer, and this VAT is due under the conditions applicable to the underlying operation: delivery of goods or provision of services (cf. Article 269 of the CGI and BOI-TVA-BASE-20-40). Thus, if the underlying operation related to the SUV constitutes a delivery of goods, VAT will be due at the time of the voucher’s delivery, and if the underlying operation related to the voucher constitutes a service provision, VAT will be due at the time of payment for the voucher’s acquisition. The physical delivery of goods or the effective provision of services in exchange for an SUV accepted in full or partial payment by the supplier or service provider is not considered a separate transaction. Each subsequent transfer of the single-use voucher is also subject to VAT, which will be due under the same conditions as the first transfer. Each transfer of the single-use voucher by a taxpayer falls within the scope of electronic invoicing (sale of gift cards to a taxpayer) or e-reporting (sale to individuals) for the selling company.

In contrast, the sale of a multi-use voucher (MUV) is not subject to VAT as long as, at the time of its issuance, the place of delivery of goods or the provision of services and the VAT due on these goods or services are unknown. Each transfer of a multi-use voucher is outside the scope of VAT and does not fall within the scope of electronic invoicing or e-reporting. Commissions or management fees may occur throughout the distribution chain of single-use or multi-use vouchers and are subject to VAT. They must be invoiced separately, including the applicable VAT, and this invoicing falls within the scope of electronic invoicing.

16. Do transactions paid using gift vouchers (gift cards, purchase vouchers, etc.) fall within the scope of electronic invoicing or e-reporting?

Gift vouchers and gift cards can be single-use or multi-use, depending on whether, at the time of their issuance, the place of delivery of the goods or the provision of services and the VAT due on these goods or services are known or not.

Examples: A card that grants its holder the right to a certain number of sessions at a theater where the place of taxation and the VAT rate are determined constitutes a single-use voucher (SUV). A gift card that allows access to different goods or services in a network of stores where the place of taxation and the VAT rate are undetermined constitutes a multi-use voucher (MUV).

Their treatment differs depending on their nature. The use of a single-use voucher by its holder (the voucher bearer) in exchange for the delivery of goods or the provision of services is not subject to VAT. When the issuer of the voucher is also the supplier or service provider, the exchange of the voucher for goods or services to the customer is not subject to VAT as it is not considered a separate transaction from the sale of the voucher. However, when the issuer of the SUV is different from the service provider or supplier related to the SUV, the supplier or service provider is deemed to have delivered or provided to the issuer the goods or services related to the voucher and must, therefore, invoice this service to the issuer. This operation falls within the scope of electronic invoicing. The VAT related to this operation will be due under the same conditions as the underlying operation. Thus, when the voucher grants access to a service, VAT will be due upon the receipt of the amounts invoiced by the service provider to the issuer. When the voucher grants access to goods, VAT is due at the time of the delivery of the goods in exchange for the voucher.

The use of a multi-use voucher by its holder (the voucher bearer) in exchange for the delivery of goods or the provision of services is subject to VAT. This is a transaction between a taxpayer and a non-taxpayer that falls within the scope of e-reporting. VAT is due under the same conditions as the underlying operation. Thus, the tax is due on the date of acceptance of the multi-use voucher by the supplier for a voucher granting access to goods. If the multi-use voucher grants access to a service to its beneficiary (the voucher bearer), the taxability occurs upon the receipt of the operation’s price, i.e., at the time of the reimbursement made by the issuing company. When the issuer of the voucher is also the service provider, the exchange of the voucher for a service will render the VAT due.

17. Are notarized acts subject to e-invoicing/e-reporting?

Services provided by notaries within the scope of their specific activities as defined by the regulations applicable to their profession are subject to VAT. Activities that do not fall within the notarial duties or that do not constitute a direct extension of those duties are also subject to VAT (cf. BOI-TVA-CHAMP-10-10-60-10 §180). Depending on the nature of their client, the operations carried out by notaries fall within the scope of electronic invoicing (e-invoicing) or transaction data transmission (e-reporting).

Furthermore, notarial acts subject to VAT must be invoiced and include all mandatory information. Therefore, a transaction between VAT-registered entities that is subject to VAT and involves a notarial act will fall within the scope of electronic invoicing. However, a notarial act that does not include all the mandatory information of an invoice will not fall within the scope of electronic invoicing. For the scope of e-reporting for notarial acts, refer to the corresponding section.

18. Are property management fund calls subject to e-invoicing/e-reporting?

Fund calls issued by property managers for non-taxpayer co-owners generally fall outside VAT & e-reporting scopes unless involving taxable operations with non-taxpayers.

19. Are real estate due notices with VAT subject to e-invoicing/e-reporting?

Due notices requesting payment may involve taxable operations with VAT. In such cases involving non-taxpayers, due notices fall within e-reporting scope.

20. Do margin-based operations require e-invoicing/e-reporting?

The obligation to use electronic invoicing applies to transactions carried out between two VAT-registered entities established in France for which French invoicing rules apply (Article 289-0 of the General Tax Code). Even if the company does not charge VAT due to the application of the margin scheme, the transaction falls within the scope of VAT, and as long as it is conducted with another VAT-registered entity, it falls within the scope of electronic invoicing.

Specific rules are provided for managing these invoices that do not mention VAT. You can refer to case no. 33 of the external specifications dossier available on the Electronic Invoicing page, under the “resources” section, “External Specifications.”

For transactions subject to VAT on the margin carried out with an individual, please refer to the block “E-reporting of transactions – scope” in this FAQ.

21. If I sell goods stored outside EU delivered in France, is it within e-invoicing/e-reporting scopes?

Distinguish sale from import. Sale outside France falls outside both scopes. Import falls outside both scopes per Article290(see FAQ block).

22. If goods delivered from France to Monaco, is it within e-invoicing/e-reporting scopes?

Operation deemed situated in France per Article258 CGI follows French billing rules & falls within Article289 bis CGI requiring electronic invoice. Delivery address differs from billing address.

23. If using intermediary for supplier contracts who receives invoices?

Opaque intermediary receives supplier invoices & issues new ones. Transparent intermediary receives supplier invoices addressed to client. Invoice must include “INVOICEE” block indicating third-party recipient. Client & intermediary access invoice data. Intermediary’s summary/billing reports fall outside e-invoicing scope.

24. If using service provider for supplier invoice/payment management who receives invoices?

Service provider receives supplier invoices addressed to client. Invoice must include “INVOICEE” block indicating third-party recipient. Client & provider access invoice data. Provider’s summary/billing reports fall outside e-invoicing scope.

25. If using service provider for invoice issuance/recovery who issues invoices?

Provider issues invoices under billing mandate. Client’s platform transmits invoices. Provider’s platform capabilities vary(see external specifications case19a).

26. How are expense reports managed under this framework?

 

Two cases are possible:

• Either the note is issued directly in the name of the company (except for specific provisions regarding restaurant receipts and toll tickets) and must be invoiced, including all mandatory information. Since this is a transaction between VAT-registered entities, it falls within the scope of electronic invoicing. The name of the employee can be indicated in the invoice note (BT-22 box). Payment can, however, be made by the employee, who can be reimbursed using the invoice received electronically directly by the company. The employee is then considered a third-party payer.
• Or the note is issued in the name of the employee and is paid directly by them. This transaction is considered a transaction with a non-VAT-registered entity and falls within the scope of transaction data transmission and, if applicable, the supplier’s payment data (e-reporting). It does not fall within the scope of electronic invoicing.

27. Do reimbursements of expense reports by a company to its employees/collaborators need to be included in the transmission of transaction and payment data (e-reporting)?

If an employee/collaborator has advanced expenses in the course of their professional activity and the note issued by the supplier/service provider is in their name, this transaction is considered a transaction with a non-taxable entity. It falls within the scope of transaction data transmission and, if applicable, the supplier/service provider’s payment data (e-reporting). It does not fall within the scope of electronic invoicing.

Reimbursements made by the company employing this employee/collaborator based on expense reports do not fall within the scope of the obligation to transmit transaction and payment data as provided in Articles 290 and 290 A of the General Tax Code.

When the administration proceeds with the pre-filling of the VAT return, you will need to correct the deductible VAT retrospectively.

Electronic Invoicing (e-invoicing) – Entry into Force

1. When does the obligation to receive invoices in electronic format come into effect?
   The implementation of electronic invoicing and the transmission of transaction data to the administration (e-reporting) will occur progressively, according to the schedule set forth in Section III of Article 26 of the amending finance law for 2022 (No. 2022-1157) dated August 16, 2022. The obligations for electronic invoicing and e-reporting will roll out in three phases based on the size of the companies. The mandatory issuance of invoices in electronic format and the obligation to transmit information and payment data will be mandatory starting July 1, 2024, for large enterprises, January 1, 2025, for medium-sized enterprises, and January 1, 2026, for small and medium-sized enterprises. The obligation to receive invoices in electronic format will be mandatory as of July 1, 2024, for all companies regardless of their size, as long as their supplier is required to issue invoices in electronic format.
2. Can small and medium-sized enterprises (SMEs) anticipate their entry into the reform? Does early entry apply to both electronic invoicing and transaction data transmission (e-reporting)?
   SMEs may choose to anticipate the 2026 deadline that would normally apply to them for implementing the electronic invoicing obligation. It is naturally advised that these companies proceed in accordance with the procedures described in the texts and external specifications. The goal of the reform is to dematerialize invoices so that they contain structured data. The schedule for e-reporting is the same as that for e-invoicing. However, early entry into the electronic invoicing system does not affect the obligation to transmit data in e-reporting. The company may enter e-reporting separately as long as it does so by the latest entry date applicable to it.
3. If an SME decides to issue electronic invoices before January 1, 2026, does this apply to all its invoices, or can each invoice be issued in either electronic or simple format until the entry date of the reform?
   As long as the company is not subject to the obligation to issue, it can transmit all or part of its invoices in paper format. However, it is advisable for these companies to do so in accordance with the applicable procedures. The goal of the reform is to dematerialize invoices so that they contain structured data. It is noted that a simple PDF sent electronically is not considered an electronic invoice under the system.
4. If an invoice is issued electronically in accordance with Article 289 bis of the CGI by a company not yet subject to the issuance obligation, will the recipient company be required to accept this electronic invoice?
   As of July 1, 2024, the obligation to receive invoices in electronic format will apply to all companies regardless of their size. The recipient of an invoice will be required to receive an electronic invoice as long as its issuer uses a partner dematerialization platform or the public invoicing portal.
5. Article 242 nonies A of Annex II to the General Tax Code has been amended, and new mentions are mandatory on invoices. When will these mentions be required?
   Decree No. 2022-1299 of October 7, 2022, regarding the generalization of electronic invoicing in transactions between VAT-registered parties and the transmission of transaction data modifies Article 242 nonies A of Annex II to the General Tax Code to impose new mandatory mentions. These include:

• The SIREN number of the client,
• The type of operation (goods delivery, service provision, or both),
• The option for payment of VAT on receipts, if applicable,
• Delivery address of the goods, if different from the billing address.

For operations mentioned in Article 289 bis of the General Tax Code, those mentioned in Article 290 of the same code that would require an invoice, and those carried out within the framework of public procurement contracts, the presence of these mentions will become mandatory for invoices issued from July 1, 2024, according to the progressive schedule set out in Article 3 of the decree of October 7, 2022. For other invoiced operations that do not fall under the aforementioned provisions of the General Tax Code or public procurement code, the presence of these new mentions on the invoice (whether paper or electronic) will only be expected for invoices issued from July 1, 2024.

Electronic Invoicing (e-invoicing) – Modalities

1. How will I invoice tomorrow? Will I still be able to send an invoice directly to a client?
   The invoicing modalities will remain the same. The mandatory mentions provided by the commercial code and the General Tax Code will be the same. Four new mentions will be made mandatory for management purposes. Companies required to issue invoices will send their invoices to their professional clients (B2B transactions) via a partner dematerialization platform, which will handle the actual sending of electronic invoices to the client’s dematerialization platform.
2. Can I send invoices by email?
   No, invoices sent to your professional clients (B2B transactions) must be sent via a partner platform or the public invoicing portal, which will handle the actual sending of electronic invoices to your professional client’s platform. You will no longer send invoices directly to your clients.
3. Can I refuse an invoice? How should I do it?
   Yes, as in current commercial relationships, you can still refuse an invoice, even if electronic, for example, if it was sent to you by mistake or contains errors. The partner dematerialization platform you have chosen will provide the technical possibility to refuse the invoice (this will be one of the features offered on its portal).
4. How will I receive invoices from my suppliers?
   Invoices from your suppliers will arrive in electronic form through the platform(s) you have chosen. This platform may be the same as your supplier’s, a separate platform, or the public invoicing portal. Any company is free to choose one or more dematerialization platforms of its choice.
5. What is the frequency at which I must submit an electronic invoice?
   The invoicing modalities will remain the same. The submission of an electronic invoice is not governed by a specific deadline: taxable persons will continue to submit their invoices as they arise.

Electronic Invoicing (e-invoicing) – Invoices

1. Will the administration collect all the mentions on invoices?
   No, the tax administration will not collect all the mentions on an invoice. It will only collect the information useful to its missions, particularly for the purposes of pre-filling the VAT return. Only the mentions made mandatory by the General Tax Code (Article 242 nonies A of Annex II) or the commercial code (Article L. 441-9) can be collected in this regard (for example, the identification of the supplier, the client, the invoice number, the date of issuance, the amount of tax payable, etc.).
2. Who is responsible for extracting invoice data for the tax administration?
   When the public invoicing portal is involved in the transmission of the invoice (see flow 2 of the external specifications), whether in issuance or reception, it is responsible for extracting only the invoice data useful to the tax administration (see flow 1 of the external specifications). In other cases, the partner dematerialization platform of the invoice issuer will be responsible for this extraction.
3. Why are the extracted data to the tax administration fewer than the mandatory mentions on an invoice?
   The tax administration only collects the data useful for its missions, particularly for future pre-filling of VAT returns: it does not collect all the mentions appearing on invoices. Additionally, for the sake of simplicity for companies, the collection of data to be presented in a precise structured format (see Annex 1 of the external specifications) is progressive. It is planned in two stages, with a lower number of data at the start (2024) compared to the target (2026) (see Table C – Invoice Data). The mandatory mentions not transmitted to the administration may not appear in structured format.
4. What happens if the client requests a readable version of the invoice? Will the supplier always have to send a readable version of the invoice?
   According to Article 289-V of the CGI, the taxable person must be able to make a readable version of their invoice available to the administration or third parties. In the context of the electronic invoicing system as defined in Article 289 bis, the dematerialization platform used must be able to transmit a readable version to the taxable person if it has issued or received the invoice on behalf of the company. A readable version does not have to be issued with each transmission of an electronic invoice. However, the taxable person must be able to present a readable version of the invoices issued and received upon request, particularly from the administration.
5. Which invoice should be presented to the tax administration in case of an audit, whether or not the invoice has been converted to a different format (receipt of a different format from the issuer)?
   Directive 2006/112/EC of the Council of November 28, 2006, concerning the common VAT system (Article 233) establishes three principles applicable to electronic invoices that various actors in the electronic invoicing chain must comply with: authenticity of origin, integrity of content, and readability of the invoice. These three principles must be ensured from the moment the invoice is issued until the end of its retention period. It is important for the taxable person to know which supporting document they must retain. In accordance with Article L. 102B of the Tax Procedure Book, a copy of the invoice must be retained by both the supplier and the customer for six years. The administration must be able to ensure the absence of fraud and, in particular, compare the invoice issued and retained by the supplier (or a mandated third party) with that received by the client from its platform. The invoices (without prejudice to the retention and presentation during an audit of other documents, such as those constituting a reliable audit trail, etc.) that must be retained are:

• by the supplier, the invoice issued by itself or that issued by any other person under a billing mandate (partner platform, dematerialization operator);
• by the client, the invoice in the format received from its platform.

6. Are the mentions on invoices being modified?
   Decree No. 2022-1299 of October 7, 2022, regarding the generalization of electronic invoicing in transactions between VAT-registered parties and the transmission of transaction data modifies Article 242 nonies A of Annex II to the General Tax Code to make four new mentions mandatory on invoices. These include:

• The SIREN of the client,
• The type of operation (goods delivery, service provision, or both),
• The option for payment of VAT on receipts, if applicable,
• The delivery address of the goods, if different from the billing address.

For the entry into force of these mentions, refer to question 5 of the section on Electronic Invoicing – Entry into Force above.

7. In the case of a billing mandate, how can the mandator ensure the numbering of the invoices from the mandator? What sequential number should be placed on the invoice?
   Invoices issued by the mandator on behalf of a taxable person:

• must not be included in the sequences of invoices it issues for its own account or for other mandators,
• must follow a chronological and continuous numbering sequence specific to the concerned taxable person, without being included in the sequence used by the mandator for the invoices it issues itself.

In practice, the mandator will use a distinct chronological and continuous billing sequence for each of its mandators. For this purpose, they may prepend each invoice number with a prefix specific to each of the taxable persons that has mandated them to issue the invoice.

8. Are net tax credits within the scope of electronic invoicing?
   A net tax credit, if issued between two VAT-registered parties established in France and relating to an operation falling within the scope of VAT, is within the scope of electronic invoicing even though it does not mention VAT. To avoid being rejected by the platform, the electronic credit must mention a VAT code = E and the following exemption reason: VATEX-CNWVAT.

Electronic Invoicing (e-invoicing) – VAT Return

1. Do I still need to submit a VAT return?

Yes, the declaration will continue to be submitted with the same frequency as today, which depends on your tax regime (monthly if you are on a monthly regime, once a year if you are on a simplified tax regime, etc.).

Electronic Invoicing (e-invoicing) – Format

1. Can my supplier impose an electronic exchange format on me?
   No, a supplier cannot impose an electronic invoice exchange format on you. You can choose your reception platform (which can be the same as the invoice issuing platform) based on the format(s) that suit you. The partner platforms will offer a minimum base of formats, common to all partner platforms, which will ensure interoperability of exchanges.
2. Is a PDF invoice sent by email considered an electronic invoice?
   No, an image-type PDF invoice (scanned invoice or PDF generated from an office tool) sent by email will not be considered an electronic invoice under the new system. The use of PDF invoices will be tolerated on a transitional basis until December 31, 2027, with these invoices being converted by your dematerialization platform into electronic form and transmitted to your clients. An electronic invoice must necessarily contain a minimum number of data in structured format.

Electronic Invoicing (e-invoicing) – Sanctions

1. What sanction is incurred if one does not submit their invoice in electronic format?

A fixed fine of €15 per invoice, capped at €15,000 per calendar year, is provided. The first offense committed will not be penalized.

Transmission of Transaction Data (e-reporting) – Definition

1. What is e-reporting?

E-reporting is the transmission to the administration of certain information (for example, the amount of the operation, the amount of VAT charged, etc.) related to commercial operations that are not subject to electronic invoicing. The operations concerned by the information transmission are listed in Article 290 of the General Tax Code.

These include sales and service provision operations with individuals (B2C transactions, such as retail) or with operators established abroad (exports, intra-community deliveries, etc.). Operators established abroad may also be subject to the obligation to transmit information as long as they carry out operations deemed to be situated in France and subject to VAT. The operations concerned and examples are provided in an annex document A – Table of operations falling within the scope of e-reporting (see documentary resources).

E-reporting also encompasses the concept of transmitting payment data related to operations classified as service provision.

Associated with electronic invoicing, e-reporting allows the overall economic activity of a company to be reconstructed: complementary to electronic invoicing, it will eventually allow companies to have their VAT returns pre-filled.

Transmission of Transaction Data (e-reporting) – Entry into Force

1. What is the schedule for the obligation to transfer data (e-reporting) for transactions with individuals, international transactions, and payment data?
   The implementation of the data transfer (e-reporting) follows that of electronic invoicing: starting July 1, 2024, for large enterprises, January 1, 2025, for medium-sized enterprises, and January 1, 2026, for small and medium-sized enterprises (see Section B of III of Article 26 of the amending finance law for 2022 No. 2022-1157 of August 16, 2022).

To assess the criterion of the size of companies as well as the date on which it should be taken into account, you can refer to questions 4 and 5 of the general presentation section on electronic invoicing in this FAQ.

2. Will domestic acquisitions be subject to data transmission to the administration (e-reporting) by the recipient of the invoice, in the same way as acquisitions of goods and services in the EU and services outside the EU, when the issuer is not yet subject to the obligation of electronic invoicing?
   The transmission of transaction data is limited to operations listed in Article 290 of the General Tax Code. Acquisitions from a taxable person established in France who is not yet part of the reform do not fall within the scope of e-reporting. If a company already participating in the electronic invoicing and e-reporting system receives invoices that are not electronic because its issuer is not yet subject to it, the recipient company is not required to transmit the data from these invoices to the administration.
3. What is the schedule for companies not established in France?
   Foreign companies not established in France but falling within the scope of the obligation to transmit (e-reporting) their transaction and payment data are subject to the same schedule as companies established in France (see Section B of III of Article 26 of the amending finance law No. 2022-1157 of August 16, 2022). Thus, a large non-French company must transmit its transaction data (for the scope of application, see question 7 of the section on Transmission of Transaction Data (e-reporting) – Scope) to the administration starting July 1, 2024. Medium-sized establishments will have this obligation starting January 1, 2025, and very small, small, and medium-sized enterprises starting January 1, 2026.

Transmission of Transaction Data (e-reporting) – Scope

1. Who is subject to e-reporting?
   All VAT-registered companies established in France are concerned by e-reporting when they carry out operations with individual customers (B2C operations) or with foreign operators (EU/non-EU – companies or individuals). Certain foreign companies not established in France may be subject to the obligation of e-reporting, as long as the operation they carry out is deemed to be situated in France and subject to VAT. This most often concerns operations carried out with a person not subject to VAT (most often an individual, but it could be an association or a public entity) taxable in France (e.g., distance sales of intra-community goods).
2. What operations are concerned by e-reporting?
   The operations mentioned in Article 290 of the CGI that will require data transmission (e-reporting) concern companies established in France and/or companies not established within the national territory (i.e., taxable persons who do not have an establishment, domicile, or usual residence in France). Article 290 targets transactions involving either a person not established in France or a person not subject to VAT. Operations benefiting from VAT exemption under the provisions of Articles 261 to 261 E of the General Tax Code, which are exempt from invoicing, do not fall within the scope of e-reporting. This includes certain banking and insurance operations, medical and health services, educational services, and operations carried out by non-profit organizations with disinterested management. For more information, you can refer to the table of operations falling within the scope of e-reporting (see documentary resources).
3. My clients are both businesses and individuals. Which system applies to me?
   You are subject to both systems, electronic invoicing (e-invoicing) and the transmission of transaction data (e-reporting). If you issue invoices to your business clients (operations for which you fall under the electronic invoicing system) and to your individual clients (operations that fall under the e-reporting system, i.e., transmission of transaction data), you can, to fulfill your e-reporting obligations, submit all your invoices on your dematerialization platform, which will handle extracting the necessary data for the administration.
4. Do operations outside the scope of VAT need to be reported to the administration?
   Only operations that fall within the scope of VAT and are mentioned in Article 290 of the CGI are subject to the information transmission system to the administration. Operations outside the scope of VAT are therefore excluded from e-reporting.
5. How to determine if the operation falls within the scope of electronic invoicing or information transmission (e-reporting)?
   First, it is necessary to determine the place of establishment of the parties to the transaction. Second, the applicable invoicing rules and the territoriality of the operation for VAT purposes allow for determining the applicable system. Electronic invoicing applies to transactions between VAT-registered parties established in France that fall within the scope of VAT in France, for which French invoicing rules apply. Information transmission (e-reporting) applies to operations listed in Article 290 of the General Tax Code. The concerned operations and examples are provided in an annex document Table of operations falling within the scope of e-reporting (see documentary resources).

Additionally, operations carried out and taxable in another State, in which a taxable person established in France would be identified for VAT for the purposes of these operations, do not fall within the scope of electronic invoicing (e-invoicing) or information transmission (e-reporting). The financial sector is not affected by the reform concerning operations for which it benefits from an invoicing exemption.

6. Does this extend to B2C operations for which the financial industry does not issue invoices (including when transactions are subject to VAT)?
   The financial sector is not concerned by electronic invoicing (e-invoicing) regarding operations listed in Article 261 C of the CGI, i.e., exempt operations subject to an invoicing exemption. The goal is not to add an obligation to operators referred to in Articles 261 to 261 E of the CGI through an obligation for e-reporting. Exempt operations benefiting from an invoicing exemption directed at non-taxable individuals are not included in the scope of e-reporting. However, all VAT-subject operations of these operators must be included, depending on the client’s status, either in electronic invoicing (e-invoicing) or in the transmission of transaction data (e-reporting) (depending on the client’s status). Thus, B2C operations subject to VAT carried out by operators that also carry out operations covered by Articles 261 to 261 E fall within the scope of e-reporting.
7. I am a taxable person not established in France. For which operations am I subject to information transmission to the administration?
   Taxable persons not established in France are only concerned by the obligation to transmit transaction data (e-reporting) if they carry out operations deemed to be situated in France for which they are liable for VAT. Regarding operations between taxable persons, this particularly refers to taxable persons not established in France who carry out operations from France to another taxable person not established in France. The non-established taxable person will be liable for VAT on the delivery of goods or for the provision of services mentioned in Article 259 A of the CGI (e.g., rental of transport means, services related to real estate, intra-community service provisions, etc.), when the purchaser or tenant is a taxable person who does not hold a VAT identification number in France.
8. Are operations carried out by a non-established supplier in France but within the EU and resulting in self-assessment of French VAT by the buyer/client also subject to the e-reporting obligation?
   According to Article 290 of the General Tax Code, intra-community acquisitions mentioned in Article 258 C of the CGI are deemed to be situated in France; therefore, they fall within the scope of e-reporting. However, the party responsible for the transmission (e-reporting) is the liable party for the tax, i.e., the purchaser/buyer established in France.
9. Will foreign companies not established in France but VAT-registered in France be subject to e-reporting obligations? If yes, under what circumstances? What about operations with self-assessment by the client?
   Foreign companies not established in France may be subject to e-reporting for their deliveries of goods and services situated in France and for which they are liable for VAT. This mainly concerns operations carried out and consumed in France by a non-taxable person. Operations carried out by a non-established company with a VAT-registered taxable person in France and that are taxable there (notably in the case of self-assessment by the client) must be declared by the taxable person established in France under their e-reporting obligations. For operations between two non-established taxable persons taxable in France, they are included in the scope of e-reporting. Indeed, non-established taxable persons who conduct operations from France to another non-established taxable person fall within the scope of e-reporting. Conversely, a non-established purchaser acquiring a good located in France from a seller also not established in France will not be liable for VAT on this operation and therefore will not be subject to the e-reporting obligation.
10. I am a taxable person established in France identified for VAT in another Member State for the purposes of operations; am I subject to e-reporting?
    Operations carried out and taxable in another Member State of the EU, where a taxable person established in France would be identified for VAT for the purposes of these operations, do not fall within the scope of electronic invoicing (e-invoicing) or the transmission of transaction data (e-reporting). It should be noted that regarding service provisions, taxable persons established in France must declare under e-reporting under Article 290, paragraph 5 of the CGI, services provided to non-established taxable persons that are not situated in France according to the provisions of Articles 259 and 259 A.
11. I carry out intra-community deliveries of goods from another Member State; am I subject to e-reporting?
    When a taxable person established in France carries out intra-community deliveries or acquisitions of goods located in other Member States than France, using a different VAT identification number from its French number, these operations do not fall within the scope of the transmission of transaction data and do not need to be transmitted to the administration.
12. Are triangular operations benefiting from simplification under Article 141 of Directive 2006/112/EC included in the scope of e-reporting?
    Article 141 of Directive 2006/112/EC of the Council of November 28, 2006, transposed in Article 258 D of the CGI, provides a simplification measure for operations involving three operators identified for VAT in three different Member States of the Union. Intra-community acquisitions of tangible movable goods situated in France under Article 258 C, made by a buyer holding a VAT identification number in another Member State of the EU, are not subject to tax when the conditions set forth in Article 258 D are met. Thus, a non-established taxable person benefiting from the simplification measure on triangular operations will not have to declare the intra-community acquisition it makes in France. Consequently, this operation does not fall within the scope of e-reporting. Conversely, the taxable person established in France, the recipient of the delivery following this intra-community acquisition, must transmit the transaction data relating to this delivery for which it must pay VAT under Article 283, paragraph 2 ter of the CGI. Conversely, if the goods are shipped from France by a taxable person established in France and fall within the regime provided for in Article 141 of the VAT Directive, then the French taxable person must transmit, under e-reporting, the data relating to the intra-community delivery made for the benefit of the intermediary taxable person.
13. I carry out imports of goods; am I subject to e-reporting?
    No, imports of goods do not fall within the scope of e-reporting, as the administration can obtain this information from customs authorities. This does not concern services acquired outside the EU, for which the applicable system depends on the territoriality of the operation under Articles 259 to 259 D.
14. I carry out exports of goods from another State; am I subject to e-reporting?
    No, if you carry out exports of goods from another State, you are not within the scope of e-reporting. If the starting point is not France, the operation is not situated in France regarding VAT. As it is not taxable, it cannot fall within the exemption provided for in Article 262 I of the CGI referred to in the e-reporting system (Article 290 I 1°). For the taxable person required to register for VAT in another Member State or outside the EU where it carries out the operation, in the absence of operations situated in France and VAT in France, these operations do not fall within the scope of e-reporting.
15. I carry out domestic operations in another State; am I subject to e-reporting?
    Regarding completely foreign operations, operations carried out in another Member State or a third country by a taxable person established in France but consequently identified in that other State do not fall within the scope of electronic invoicing (e-invoicing) or e-reporting. However, it should be noted that services provided by a taxable person established in France acquired from a taxable person not established in France or not having their domicile or usual residence there are deemed to be situated in France according to the provisions of paragraph 1 of Article 259 and Article 259 A of the CGI. They must therefore be the subject of e-reporting by the taxable person established in France pursuant to paragraph 10 of Article 290 of the CGI.
16. I carry out operations with Monaco where French VAT is applicable. Which system applies to me?
    It should be recalled that the Principality of Monaco is not considered as a third country for VAT purposes and constitutes with France a single territory for VAT purposes. Therefore, taxable persons established in Monaco, not being considered as established outside France for VAT purposes, operations carried out in France by or with a Monegasque operator constitute internal deliveries that could fall within the scope of electronic invoicing as defined in Article 289 bis of the CGI. However, Monegasque operators not registered in the French Trade and Companies Register (SIRENE directory) will only be in the directory if they are registered with the SIE of Menton for their activities on the mainland, and will thus fall within the scope of electronic invoicing. For transactions with Monegasque operators not registered with the SIE of Menton, these operations fall within the scope of transmission of transaction data (e-reporting) by the taxable person holding a SIREN number, i.e., the one established on French territory. A Monegasque operator wishing to enter the scope of electronic invoicing (e-invoicing) can do so. In this case, the French taxable person will be able to exchange in e-invoicing with this operator. In this case, to avoid double transmission by the taxable person established in France and that located in Monaco, the French taxable person will no longer have to transmit transactions with Monaco in e-reporting.
17. In the context of the transmission of transaction data, are intra-community acquisitions of goods assimilated to imports?
    Intra-community acquisitions of goods provided for in Article 258 C of the CGI are distinct from imports as defined in Article 291 of the CGI. Intra-community acquisitions of goods are included in the transmission of transaction data for the taxable person established in France, while imports are not. Data relating to imports of goods do not need to be transmitted to the tax administration as part of e-reporting.
18. If I am a company using the European portal to declare my VAT owed in different countries for my individual clients, do I need to declare my sales in France via the transmission of transaction data?
    A taxable person established in France who uses the European portal to declare their VAT owed in other Member States is required to transmit their transaction data with individuals located in other EU Member States to the tax administration under Article 290-I of the CGI, unlike a taxable person established outside France registered in the European VAT portal who does not have the obligation to transmit their VAT data in France (exception provided for in Article 290-II).
19. I do not charge VAT to my client because I carry out operations subject to the VAT margin scheme (one of the schemes provided for in e of 1 of Article 266 or Articles 268 and 297 A of the General Tax Code). Am I exempt from transmitting the data of these transactions (e-reporting) to the administration?
    Even if you do not charge VAT due to the application of the margin scheme, the operation falls within the scope of VAT. When carried out with a non-taxable person, notably an individual, it falls within the scope of the transmission of transaction data (e-reporting). A specific category is provided for transmitting the data of these transactions, including the VAT amount on the margin. You can refer to case No. 33 of the external specifications file available on the Electronic Invoicing page, resources section. For operations subject to the VAT margin scheme carried out with a taxable professional, please refer to the section Electronic Invoicing (e-invoicing) – Scope of this FAQ.
20. I am a company established in France, invoicing a client not established in France but who is “registered” there, and I deliver goods in France; must I issue an electronic invoice or transaction data?
    If the client has an establishment in France, then the operation falls within the scope of electronic invoicing. If it is a foreign client identified for VAT in France but does not have an establishment there, then the operation will fall within the scope of the transmission of transaction data (e-reporting).
21. I am a company established in France (A) and I sell goods stored outside the EU, delivered in France to another taxable person established in France (B). Am I within the scope of the transmission of transaction data (e-reporting)?

In this situation, it is necessary to distinguish between two operations: the sale by A and the importation of goods by B. The transfer of goods stored outside the EU is not included in the list of operations subject to the transmission of transaction data. Regarding the importation, it is also not included in Article 290, hence it is outside the scope of the transmission of transaction data (e-reporting). Therefore, the entirety of this operation falls outside the scope of the e-reporting system for transaction data. It is also not included in the scope of electronic invoicing (see question 18 of the Electronic Invoicing section – Scope of this FAQ).

22. Do operations assimilated to intra-community acquisitions of goods within the meaning of II of Article 256 C of the General Tax Code fall within the scope of e-reporting?

Point 8° of I of Article 290 of the CGI refers to information related to intra-community acquisitions of tangible personal property located in France under Article 258 C. To the extent that an operation is assimilated to an intra-community acquisition, it must follow the specific rules and obligations applicable to intra-community acquisitions of goods, including territoriality rules and reporting obligations provided for by national legislation. Consequently, operations assimilated to intra-community acquisitions located in France under Article 258 C fall within the scope of e-reporting.

23. Which non-resident companies are required to transmit transaction data to the tax administration?

Foreign companies not established in France that fall within the scope of the system are those referred to in Article 290 II of the General Tax Code. These are foreign companies that carry out operations located in France destined for other taxable persons not established in France or for non-taxable persons, except for those declared with a European VAT one-stop shop (OSS non-EU, OSS EU, IOSS). A company not established in France is not subject to the obligation to transmit transaction data (e-reporting for international B to B) as a purchaser (for example, an intra-community acquisition made in France by a taxable person not established in France is not within the scope of e-reporting).

24. Are notarial acts related to operations subject to VAT that mention VAT included in the scope of the transmission of transaction data (e-reporting)?

Services performed by notaries in the context of their specific activity as defined by the applicable regulations are subject to VAT. Activities that do not fall under notarial duties or do not constitute a direct extension thereof are also subject to VAT (see BOI-TVA-CHAMP-10-10-60-10 §180). If the client is a private individual or a non-taxable legal entity, the operations performed by notaries fall within the scope of the transmission of transaction data (e-reporting).

Regarding notarial acts, only those related to operations subject to VAT where the purchaser is a non-taxable individual or legal entity fall within the scope of the transmission of transaction data (e-reporting). For notarial acts between taxable persons, refer to question 17 of the Electronic Invoicing section – Scope of this FAQ.

25. Are calls for funds established by property management companies included in the scope of the transmission of transaction data (e-reporting)?

A call for funds established by the property manager from non-VAT liable co-owners as part of the establishment of the budget is, in principle, outside the scope of VAT. Therefore, it does not fall within the scope of the transmission of transaction data.

26. Are payment reminders for real estate with VAT included in the scope of the transmission of transaction data (e-reporting)?

A payment reminder corresponds to a request for payment. However, payment reminders can correspond to operations subject to VAT and include VAT. In this case, if they are issued to a private individual or a non-taxable legal entity, they fall within the scope of the transmission of transaction data (e-reporting).

27. Is the rental of unfurnished premises for residential use included in the scope of the transmission of transaction data (e-reporting)?

The rental of unfurnished premises is exempt from VAT and exempt from invoicing in accordance with point 2° of Article 261 D of the CGI as long as it involves operations of a civil nature. This is the case for the rental of unfurnished premises for residential use, whether the rental is social or not. These operations are excluded from the obligation to transmit transaction data to the administration provided for in Article 290 of the CGI.

28. Is the rental of furnished premises for residential use included in the scope of the transmission of transaction data (e-reporting)?

The rental of furnished or equipped premises for residential use, whether occasional, permanent, or seasonal, is exempt from VAT and exempt from invoicing in accordance with point 4° of Article 261 D of the CGI. This is the case whether the rental is social or not. These operations are excluded from the obligation to transmit transaction data to the administration provided for in Article 290 of the CGI. However, these operations may not benefit from the VAT exemption if the rental service includes at least three services rendered under similar conditions to hotel establishments (see b of point 4° of Article 261 D of the CGI). These rentals, as long as they are subject to VAT, are within the scope of Article 290 of the CGI.

29. I am an e-commerce platform established in France that connects taxable sellers and non-taxable customers. What are my obligations under the system?

Article 14 bis of VAT Directive 2006/112/EC transposed into Article 256, V-2° of the General Tax Code (BOI-TVA-CHAMP-10-10-40-60) introduces the concept of a facilitator platform and makes e-commerce platforms liable for VAT in certain situations. The e-commerce platform will be deemed to have personally acquired and delivered the goods and, consequently, liable for VAT on the distance sale when the consumer is in France and:

• the good is stored in France and the seller is established in a country outside the European Union: transmission of sales data, on the one hand, between the supplier and the platform (e-reporting B to B international), and on the other hand, between the platform and a non-taxable person (internal sale – e-reporting B to C);
• the good is dispatched from a member state of the European Union and the seller is established outside the European Union (intra-community distance sales – e-reporting B to C);
• the good is dispatched from a non-EU country and its value excluding tax is less than €150 (distance sales of imported goods – e-reporting B to C).

Even if you have opted for the European one-stop shop (OSS), you are liable for VAT on these online sales, and these operations fall within the obligation to transmit data provided for in I of Article 290 of the CGI.

30. I am a taxable person established in France and I use an e-commerce site to make my sales. Am I subject to electronic invoicing and/or to the transmission of transaction data (e-reporting)?

If you use an e-commerce platform, whether established in France or not, to make sales to consumers in France or in the European Union, you will be subject to the obligation to transmit transaction data with non-taxable persons (e-reporting “B to C”) as long as:

• the good is stored in France: you then make a domestic sale to a non-taxable person (if the consumer is in France or in the European Union, provided that the distance sales threshold of €10,000 is not exceeded) or an intra-community distance sale (if the consumer is in the EU and the distance sales threshold is exceeded);
• the good is dispatched from another member state of the European Union: you make an intra-community distance sale (if the consumer is in France and the distance sales threshold of €10,000 is exceeded);
• the good is dispatched from a country outside the European Union and its value excluding tax is greater than €150: you make a distance sale of an imported good. If the value of the good is less than €150, it is the e-commerce platform that will be liable for VAT and therefore for the transmission of e-reporting on the sale operation to the final purchaser (see question 29).

31. I am a non-taxable person established outside France and I use an e-commerce site to make sales. Am I subject to electronic invoicing and/or to the transmission of transaction data (e-reporting)?

Note: Although an invoice is mandatory in the context of intra-community distance sales, it is not within the scope of electronic invoicing as provided for in Article 289 bis of the CGI when issued for the benefit of a non-taxable person for VAT.

Operations carried out from e-commerce platforms may either fall within the scope of e-reporting or be outside the overall system:

• If you are established in the European Union and you use an e-commerce platform, whether established in France or not, to sell to consumers in France, you will be subject to the obligation to transmit transaction data with non-taxable persons (e-reporting “B to C”) provided that:
  • the good is stored in France or
  • the good is dispatched from a member state of the European Union or
  • the good is dispatched from a country outside the European Union and its value excluding tax is greater than €150.
• If you are established outside the European Union and you use an e-commerce platform, whether established in France or not, to sell to consumers in France, you will be subject to the obligation to transmit transaction data with non-taxable persons (e-reporting “B to C”) provided that the good is dispatched from a country outside the European Union and its value excluding tax is greater than €150.

Note that if you use a non-French e-commerce platform to sell goods stored in France to consumers in France, you will be subject to the obligation to transmit transaction data for the delivery made to this non-established platform (e-reporting B to B international).

In other cases, it is the e-commerce platform that will be liable for VAT and therefore for the transmission of transaction data (e-reporting) on the sale operation to the final purchaser (see question 29).

Transmission of Transaction Data (e-reporting) – Modalities

1. How will I transmit my transaction data to the administration?

Generally speaking, the transaction data for e-reporting, the list of which will be defined by decree, must be transmitted by the company carrying out the operation through a dematerialization platform that is a partner of the administration or via the public invoicing portal. Several transmission methods and formats will be possible.

In the context of transactions with a non-taxable person, you will have the option to enter or transmit a summary statement of the transactions carried out during the period.

If you issue invoices internationally or to your private clients, you can directly submit the invoice in a dematerialized and structured format on the dematerialization partner platform you have chosen or on the public invoicing portal. Either will take care of extracting only the data necessary for e-reporting for the needs of the tax administration. In this latter case, the platform you use will not be obliged to send the invoice to your client. This point will therefore depend on the commercial offer of the platform and the contract you have entered into with it.

You will also have the option to send the invoice data directly to the platform of your choice.

2. I have neither cash register software nor invoicing software; how can I transmit my transaction data to the administration?

Manual data entry will be possible on the public invoicing portal. Partner dematerialization platforms may offer additional services to facilitate the transmission of transaction data.

3. Do I have to send my transaction data every day?

Transaction data concerning international operations between taxable persons or all operations with a non-taxable person must be sent for a given period at a frequency that depends on the VAT regime of the company.

Thus, companies under the normal monthly regime must transmit their data at least three times a month for a period of 10 days; companies under the normal quarterly regime or those subject to the simplified normal regime will send their data for one month, once the following month (for example, June data sent once in July), and companies benefiting from the exemption will send their data at least once every two months for the previous two months. An annex document summarizes the frequencies and deadlines for transmitting these data (Table E – Frequencies and deadlines for transmitting transaction and payment data).

Note that for international operations with a taxable person, the data expected for the period are determined invoice by invoice (see annex document Table C – Invoice data to be transmitted). Regarding operations with a non-taxable person (individual, association, etc.), the data are aggregated daily and correspond to the daily turnover, broken down by VAT rate if applicable (see annex document Table D – Transaction data to be transmitted).

For taxable persons under the normal regime (monthly or quarterly), regardless of the frequency of transmission of transaction data, the expected data must be transmitted within 10 days following the end of the transmission period.

For taxable persons subject to a simplified normal regime or benefiting from the exemption, the expected data must be transmitted between the 25th and the 30th of the month following the applicable transmission period, respectively one month and two months. An annex document summarizes the frequencies and deadlines for transmitting these data (Table E – Frequencies and deadlines for transmitting transaction and payment data).

4. What is the deadline for sending transaction data?
5. When should the invoice number be transmitted in the context of the transmission of transaction data carried out with non-taxable persons (e-reporting of “B to C” transactions)?

For the transmission of transaction data with non-taxable persons (Business to Consumer (B2C) operations) to the administration, the invoice number will be mandatory and transmitted only if you carry out your e-reporting by depositing an electronic invoice in one of the formats of the base for the public invoicing portal (PPF). If you send aggregated data directly to the administration, whether through a partner dematerialization platform or the PPF, you do not need to transmit the invoice numbers you may have issued to private clients.

Transmission of Transaction Data (e-reporting) – Sanctions

1. What penalty do we incur if we do not comply with the obligation to transmit transaction data to the administration?

fixed fine of €250 per transmission is provided, with the number and frequency depending on the tax regime of the taxable enterprise, capped at €15,000 per calendar year. The first offense committed will not be penalized.

 

Transmission of Payment Data (E-Reporting of Payment Data)

1. In which case must I transmit payment data to the administration?

For the purpose of pre-filling VAT returns and determining collected VAT, only data related to the payment for operations classified as services are concerned, except for those for which the recipient is liable for VAT (self-liquidated operations).

2. I conduct mixed operations that involve both the supply of goods and the provision of services. Should I send my payment data?

The system for the generalization of electronic invoicing and e-reporting does not modify the applicable VAT rules. The rules regarding the exigibility and qualification of operations remain the same. For these operations, you can refer to the administrative doctrine: BOI-TVA-CHAMP-10-10-40 and, regarding the concept of services that include supplies, refer to BOI-TVA-BASE-10-20-40-20 at III § 140. To facilitate the tracking of payment data and their exigibility under the new system, a new mention will be added to invoices to determine the category of the operation.

3. Who is obligated to transmit payment data to the administration?

The payment data for services is useful for determining the VAT collected by the supplying company. Therefore, the obligation to transmit the payment data lies with the issuer of the invoice.

4. What exactly does the term ‘payment data’ cover?

The concept of payment data actually encompasses the collection data, as it is transmitted by the party receiving the payment. This includes the date of receipt and the total amount collected, broken down by applicable VAT rates, if relevant.

5. At the inception of the system, will payment data acquired after the entry into force need to be transmitted for invoices or transactions that were not yet in the scope?

The expected payment data pertains to operations that are subject either to electronic invoicing or e-reporting and are services. Therefore, payment data related to these operations must be transmitted for operations carried out from the date of entry into force of the system, which varies according to the size of the company.

6. Do I need to send my payment data every day?

Payment data that pertains only to services, whether invoiced or not, between taxable persons or with a non-taxable person, must be sent for a given period, at a frequency that depends on the company’s VAT taxation regime. Thus, companies under the normal regime (monthly and quarterly) or under the simplified regime must transmit their data at least once a month, for the previous month, and companies benefiting from the exemption must do so at least every two months for the two previous months. Note that payment data is not expected for international operations that lead to self-liquidation or if the company has opted to pay VAT on cash receipts.

An annex document summarizes the frequencies and deadlines for transmitting this data (Table E – Frequencies and deadlines for transmitting transaction and payment data).

7. Under what deadline must I send payment data to the administration?

For taxable persons under the normal regime (monthly or quarterly), regardless of the frequency of transaction data transmission, the expected data must be transmitted within 10 days following the end of the transmission period. For taxable persons under a simplified regime or benefiting from the exemption, the expected data must be transmitted between the 25th and the 30th of the month following the applicable transmission period, that is, one month and two months, respectively. An annex document summarizes the frequencies and deadlines for transmitting this data (Table E – Frequencies and deadlines for transmitting transaction and payment data).

8. What happens in the case of partial payments?

Payment data must be transmitted on the date of receipt of payment for the transaction, regardless of the chosen payment methods, except in cases provided for in the administrative doctrine, particularly in the case of receiving a bank check (exigibility upon check presentation BOI TVA BASE 20 20). In the case of partial payment, only the amount received must be transmitted. The payment data will be updated with each new receipt of the date and its amount.

9. What happens in the case of unpaid invoices?

In the case of unpaid services, if the service provider has not opted for VAT on cash receipts, the situation does not affect the transmission of payment data: in the absence of effective payment received, no payment data has been and should be transmitted. In the case of unpaid goods deliveries: in the absence of transmission of payment data for invoices of goods deliveries, when the administration moves to pre-fill VAT returns, the company will need to correct the collected VAT retrospectively, provided that it meets the conditions set out in Article 272 of the CGI (BOI-TVA-DED-40-10-20).

10. How are deposits accounted for? When should payment data be transmitted in the case of a deposit payment?

A deposit is a payment made in advance for a purchase or the provision of a service, involving a firm commitment from both parties. Under Article 289 of the CGI, any taxable person is required to issue an invoice for deposits received before an operation is carried out (unless expressly provided otherwise). VAT is due upon receipt of the deposit for goods deliveries (Article 269,2 a) effective from January 1, 2023) as well as for services. In the case of a deposit made by a taxable person, the deposit invoice must be electronic, and the data of its receipt will be transmitted using the status “received” (see question 12 below). In the case of a deposit made by a non-taxable person, the amount of the deposit received will be transmitted through a dedicated flow (see question 12 below). For more details on deposit management, please refer to cases 20/21 and 32 of the external specifications file on the Electronic Invoicing page.

11. What does the transmission of payment data entail for companies not established in France?

Only foreign companies not established in France that fall under the obligation to transmit (e-reporting) their transaction data and that provide services are subject to the obligation to transmit their payment data.

12. What are the modalities for transmitting payment data?

If the operation linked to the payment has been subject to an electronic invoice, regardless of the recipient’s status, taxable or not, payment data will be transmitted by completing a status “Received” linked to the invoice, detailing the receipt date and the amount received broken down by applicable VAT rates for the invoice. If the operation linked to the payment has been subject to the transmission of invoice data or transaction data, payment data will then be transmitted through a specific dedicated flow in XML format, specifying the receipt date, the amount received broken down by applicable VAT rates for the invoice, the currency, and the invoice number where applicable. In all cases, the transmission of payment data is only mandatory for transactions related to services, excluding operations leading to self-liquidation or taxable persons who opted for payment of VAT on cash receipts. For technical clarifications, we invite you to consult the external specifications file on the Electronic Invoicing page, § 3.2.10.3 and § 3.2.10.4.

13. What happens if the invoice is paid by a third party who is not the client?

This does not affect the electronic invoice and the transmission of the related payment data, if applicable. The third party can be indicated in a “PAYER” block, thus allowing them to view the invoice. For various use cases with a third-party payer, you can refer to cases 2, 3, and 4 described in the external specifications.

Partner Dematerialization Platforms

1. What is the purpose of a partner dematerialization platform?

A partner dematerialization platform is a service provider authorized by the administration to transmit electronic invoices and data to the tax administration. To be a partner, the dematerialization platform must be registered with the administration, meaning it is authorized to operate. The registration process aims to verify the platform’s compliance with regulatory obligations imposed on it and its ability to deliver a service compliant with these obligations. Registration and thus the status of partner platform are granted for a period of 3 years, renewable.

2. Can I choose my platform? Can I choose multiple dematerialization platforms?

The choice of platform is entirely free; a company can choose one or multiple dematerialization platform(s).

3. Do I have to choose the same dematerialization platform for issuing and receiving my invoices? Is it the same for the transmission of transaction data?

The company must use a partner dematerialization platform for issuing and receiving its invoices as well as for transmitting its e-reporting data. However, it can choose a different platform for electronic invoicing and transmission of transaction data. Similarly, regarding electronic invoicing, it can use different platforms for issuing and receiving its invoices. Since the obligation to receive invoices in electronic format will be generalized from July 1, 2024, for all companies, regardless of their size, you will need to choose a dematerialization platform before this date, at least for the invoices received from your suppliers.

4. How can we tell if a dematerialization operator has the status of a partner dematerialization platform of the administration? What happens if my platform fails?

The registration process for partner dematerialization platforms aims to ensure their ability to fulfill the expected functionalities. If a partner dematerialization platform fails to meet its commitments and the conditions required by the administration, it will have its registration number revoked and thus lose its status as a partner platform. In this case, users of this platform will be informed of the revocation of its registration to choose a new platform. A list of partner dematerialization platforms will be available on impots.gouv.fr and regularly updated.

5. Tomorrow, all my invoices will go through a platform; what guarantees do I have for the security of my data?

Only a dematerialization operator that complies with the conditions set out in Articles 242 nonies B, E, and F of Annex II to the CGI can obtain a registration number and become a partner platform of the tax administration. These conditions are aimed at ensuring data security. Furthermore, no later than one year after the initial registration is granted, the platform must produce an audit report justifying the compliance of its system and processes with the obligations imposed on it. Lastly, the status of partner platform is granted for a period of 3 years and must be renewed. In this regard, the administration will re-examine all the criteria required of a partner dematerialization platform in accordance with Article 242 nonies C of Annex II to the CGI.

 

Unique Taxable Person (Article 256 C of the CGI)

1. How will the size of the company be assessed for those who will apply to establish a unique taxable person starting January 1, 2023, under Article 256 C of the General Tax Code?

The unique taxable person referred to in Article 256 C of the CGI is subject to the schedule for large enterprises for the implementation of electronic invoicing, which will begin on July 1, 2024, regardless of its size. The obligation to transmit transaction and payment data (e-reporting) follows the same schedule.
Members of the group lose their status as taxable persons in their own right and constitute a distinct sector of activity from the unique taxable person. Consequently, each entity that is a member of a unique taxable person must transmit, on behalf of the latter, invoices in electronic format as well as the e-reporting of transaction and payment data for operations it has conducted starting July 1, 2024.

2. Will members of a unique taxable person continue to issue invoices?

Members of a unique taxable person lose their status as taxable persons in their own right and constitute a distinct sector of activity from the unique taxable person. They no longer have reporting obligations regarding VAT but continue to issue and receive invoices in the name of the unique taxable person to which they belong.
It is therefore planned that members of the unique taxable person will issue, file, and receive invoices on the public invoicing portal or any partner dematerialization platform. To this end, they will be listed in the directory of recipients managed by the public invoicing portal and made available to partner platforms.

3. What data must be transmitted to the administration in structured format within the framework of a unique taxable person? Are there specific data for the unique taxable person and its members?

The implementation of the provisions relating to the unique taxable person as provided for in Article 256 C of the General Tax Code requires adapting the regulatory framework concerning invoicing mentions provided for in Article 242 nonies A of Annex II to the CGI.
The unique taxable person will have a VAT identification number. Thus, for operations performed by the member of the unique taxable person, the following must appear on the invoice issued by the member, without prejudice to the mandatory mentions of an invoice:

• the full name of the unique taxable person and the concerned member,
• the VAT identification number of the unique taxable person and the concerned member (intra-community VAT number),
• a mention indicating the existence of the unique taxable person “Member of a unique taxable person.”
  Only the intra-community VAT numbers of the member and the unique taxable person, subject to the applicable administrative doctrinal tolerance for invoices under €150 excluding tax, and the mention “Member of a unique taxable person” must be transmitted to the administration in structured format.

4. How to carry out e-reporting of transaction data when one is a member of a unique taxable person? Who is responsible for e-reporting within the framework of the unique taxable person?

Members of a unique taxable person lose their status as taxable persons in their own right and constitute a distinct sector of activity from the unique taxable person. They no longer have reporting obligations regarding VAT, but the operations that the unique taxable person performs with taxable persons established abroad or with non-taxable persons under the unique taxable person fall within the scope of e-reporting.
It is therefore anticipated that the members of the unique taxable person will carry out e-reporting transmissions of their operations performed on behalf of the unique taxable person on the public invoicing portal or any partner dematerialization platform.

5. Which operations of the unique taxable person fall within the scope of electronic invoicing (e-invoicing) and the transmission of transaction data (e-reporting)?

All operations carried out by the members of the unique taxable person with third parties outside this VAT group fall within the scope of electronic invoicing and e-reporting, except for operations covered by Articles 261 to 261 E of the CGI, benefiting from VAT exemption and exempt from invoicing. In contrast, operations carried out between members of the unique taxable person do not fall within the scope of electronic invoicing and e-reporting.

6. Are internal operations of the unique taxable person subject to electronic invoicing? To e-reporting?

Internal operations of the unique taxable person are internal operations foreign to the VAT system. They are outside the scope of the system and do not fall under electronic invoicing or e-reporting.

If the members of the unique taxable person carry out operations exempt from VAT under Articles 261 to 261 E of the General Tax Code and exempt from invoicing formalities, must these operations be subject to an electronic invoice or e-reporting?
Operations benefiting from VAT exemption under the provisions of Articles 261 to 261 E of the General Tax Code, exempt from invoicing, are not subject to the obligation of electronic invoicing. They are also expressly excluded from the scope of e-reporting. Therefore, operations benefiting from VAT exemption under the provisions of Articles 261 to 261 E of the CGI and exempt from invoicing, carried out by the members of a unique taxable person, are neither in the scope of electronic invoicing nor e-reporting.

7. Do companies carrying out operations under defense and security contracts fall within the scope of electronic invoicing and are they required to comply with the obligations set out in Article 289 bis of the CGI?

VAT liable persons established in France fall within the scope of electronic invoicing for the operations they carry out that are within the scope of VAT, except for operations subject to a classification measure under Article 413-9 of the Penal Code. This article specifically targets documents, information, computerized data, or files that have the nature of national defense secrecy, otherwise known as being of national defense interest and subject to a classification measure aimed at restricting their dissemination or access.
Furthermore, the principle established in 2019 by the Public Procurement Code is unchanged: regardless of the applicability of the provisions of Article 413-9 of the Penal Code, the holder of a defense or security contract, or its subcontractor admitted to direct payment, is not required to use electronic invoicing.
However, for their other transactions, like any VAT liable person established in France, these companies are required to receive invoices from their suppliers established in France in electronic form through a partner dematerialization platform or the public invoicing portal.

Defense and Security Markets

1. Do companies carrying out operations under defense and security contracts fall within the scope of Article 290 of the CGI (i.e., transmission of transaction data (e-reporting))?

Taxable persons established in France are subject to electronic invoicing for the operations they carry out that fall within the scope of VAT, except for operations subject to a classification measure under Article 413-9 of the Penal Code. This article specifically targets documents, information, computerized data, or files that have the nature of national defense secrecy, meaning they are of national defense interest and are subject to a classification measure intended to restrict their dissemination or access.

Furthermore, the principle established in 2019 by the Public Procurement Code remains unchanged: regardless of the applicability of the provisions of Article 413-9 of the Penal Code, the holder of a defense or security contract, or its subcontractor authorized for direct payment, is not required to use electronic invoicing.

However, for their other transactions, like any VAT liable person established in France, these companies are required to receive invoices from their suppliers established in France in electronic form through a partner dematerialization platform or the public invoicing portal.

2. Do companies carrying out operations under defense and security contracts fall within the scope of Article 290 of the CGI (i.e., transmission of transaction data (e-reporting))?

Operations subject to a classification measure under Article 413-9 of the Penal Code and operations covered by a confidentiality clause for national security reasons under a contract involving works, supplies, and services or the provision of equipment mentioned in 1° to 4° of Article L. 1113-1 of the Public Procurement Code are excluded from the scope of e-reporting (Article 290 of the CGI).

This exclusion only applies to the operations mentioned above. Therefore, these companies may fall within the scope of Article 290 of the CGI and be subject to e-reporting obligations.

B2G

1. What rules apply to public entities concerning electronic invoicing?

Since January 1, 2017, the State, local authorities, and public institutions are required to receive electronic invoices issued by the holder of a public procurement contract via the Chorus Pro portal, in accordance with the order of June 26, 2014, now codified in the Public Procurement Code. Since that same date, when they themselves are holders of such a contract, they are required to issue electronic invoices.
From July 1, 2024, the obligations provided for by the Public Procurement Code will apply to all public entities.
From July 1, 2024, also, for operations they carry out as taxable persons with another taxable person established in France, these public entities will be subject to Article 289 bis of the General Tax Code. This means that they will then be required not only to issue or receive electronic invoices as applicable but also to transmit invoicing data to the tax administration. In a spirit of simplification and clarity, the electronic invoicing obligations arising from the Public Procurement Code will be aligned, from July 1, 2024, with those provided for by the General Tax Code. In any case, public entities will be able to continue using their own financial management software for issuing and receiving their electronic invoices.

2. What is the effective date of Article 289 bis for legal entities governed by public law?

The system will come into effect on July 1, 2024, for legal entities governed by public law.

3. What is the effective date for a public industrial and commercial establishment?

An EPIC will have to transmit its electronic invoices under Article 289 bis of the General Tax Code starting July 1, 2024.

4. Are private health establishments of collective interest (ESPIC) included in the scope of electronic invoicing that comes into effect on July 1, 2024? Are ESPIC, for example, all cancer control centers (CLCC) such as Curie, IGR, but also the Saint Joseph Hospital (Paris), the Mutualist Institute Montsouris, and the Rothschild Foundation Hospital?

The electronic invoicing system provided for in Article 289 bis applies to operations carried out between VAT taxable persons established in France, excluding exempt operations provided for in Articles 261 to 261 E of the CGI. This notably applies to hospitalization and treatment costs. Private health establishments of collective interest (ESPIC) are exempt from VAT for their healthcare activity under the 1° of 4 of Article 261 of the same code. They are therefore not required to issue an electronic invoice for this activity under Article 289 bis of the CGI. However, they will be required to receive invoices issued by their taxable suppliers in electronic format.

5. What texts govern or will govern the flows from the public sector?

See the answer to question 1.

6. – Deleted
7. Will legal entities governed by public law be required to receive electronic invoices under Article 289 bis (one of the three formats of the core and a certain number of structured data)?

The provisions of the Public Procurement Code are aligned with the electronic invoicing system provided for in Article 289 bis. From July 1, 2024, all public entities will be able to receive invoices in electronic format with a certain number of structured data through Chorus Pro, the public invoicing portal.

8. What system should be adopted for B2G operations already integrated into Chorus Pro?
   To limit the impacts for partners currently connected to Chorus Pro, existing accounts and their settings will be maintained. The current formats for sending B2G invoices will be reduced and adapted to fit the minimum core, complying with the EN 16931 standard chosen for B2B exchanges. An update of the connections and APIs will be necessary to continue using the public platform.
   The public portal remains the solution for invoices addressed to the State, public authorities, and public establishments.
9. I am a historical dematerialization operator; I transfer invoices in EDI and API for my clients with Chorus Pro for B2G invoicing. For the same client addressing B2B, is it the same platform and the same EDI/API currently offered by the public portal?

It is the same platform. Regarding partners already connected to Chorus Pro, existing accounts and their settings will be maintained. The current formats for sending B2G invoices will be reduced and adapted to fit the minimum core, complying with the EN 16931 standard, chosen for B2B exchanges. An update of the connections and APIs will be necessary to continue using the public platform.

10. Will the APIs for sending invoices on the “invoices issued” and “work invoices” spaces be the same for BtoB and BtoG invoices? Will today’s Chorus Pro be expanded to BtoB/e-reporting or will it be an entirely new platform common to BtoB/BtoG, thus making it an obligation for companies already connected to Chorus Pro to switch to the new platform?

1. An instruction is in progress regarding the APIs that will be available at the Public Invoicing Portal (PPF). The conclusions will be published in a future version of the external specifications and will concern both B2B and B2G.
2. The future public invoicing portal will be built from the current Chorus Pro, maintaining existing functionalities and adding new functionalities related to the new B2B obligations.

11. Will it be possible to submit invoices on the public invoicing portal to recipients that require submission to their own platforms, for example, SNCF, the Assemblies (Senate or National Assembly)?

Only the public entities mentioned in Articles L. 2192-5, L. 2392-5, L. 3133-6 of the Public Procurement Code, and public entities holding a public procurement contract are required to use Chorus Pro for the exchange of electronic invoices. A public entity that is not mentioned in these provisions or is not a holder of a public procurement contract is not obliged to use Chorus Pro. For example, in the case where an independent public authority has entered into a public contract with a company, as long as it is not the holder of that contract and is not mentioned in Article L. 2192-5 of the Public Procurement Code, this independent public authority is not required to use Chorus Pro. It may use the platform of its choice.
The transmission of invoices to these recipients will be managed by the issuing platform via the central directory.

12. What is the effective date of the reform for public housing offices?

Section III of Article 26 of the amending finance law for 2022 provides that the new obligations regarding electronic invoicing and the transmission of information to the administration and the adaptation of the rules of the Public Procurement Code apply to invoices issued from July 1, 2024.
If a gradual implementation is planned for companies between 2024 and 2026, it only concerns taxable persons that constitute medium-sized enterprises, small and medium-sized enterprises, and microenterprises. Other taxable persons, including public entities, fall under the system from July 1, 2024.
In this case, according to Article L. 421-1 of the Construction and Housing Code, public housing offices are public entities, more precisely public establishments of an industrial and commercial nature. They will therefore fall under the system from 2024.