Following on from the decision of 25 January 2022 by which the Council of the European Union authorized France to generalize inter-company electronic invoicing, Parliament has just confirmed, by adopting the amending finance law for 2022, the timetable and the methods of implementing this reform.
The creation of the public portal saw two major advances in the summer of 2022. Thanks to the public contract awarded on August 9, 2022 and the support granted by the Public Action Transformation Fund on July 28, 2021, construction work on the public billing portal is now underway to enable the deployment of an experiment as soon as on January 3, 2024, before the entry into force of the system.
It is therefore a decisive step which has just been taken, in liaison with the representatives of the companies, thanks to the mobilization of the services of the General Directorate of Public Finances, of the Agency for State financial computing, but also also, since the security of the portal is an essential issue for companies and the confidence they will place in it, from the National Information Systems Security Agency (ANSSI).
With the vote of the amending finance law for 2022 by Parliament, the timetable for the reform is confirmed . The deployment of the electronic invoicing obligation will be done gradually, taking into account the size of the companies, in order to allow each one to appropriate their new obligations under the best conditions:
• Electronic invoicing will apply from the 1st July 2024 for receipt by all taxable persons and, for issuance, to large companies from the same date, to medium-sized companies from 1 January 2025, then to small and medium-sized and micro-enterprises from January 1, 2026;
• The deployment of the obligation to transmit data to the administration will follow the same schedule.
Source gouv.fr
