What is e-reporting in France?
France’s e-reporting requirements are alongside the new e-invoicing mandate, with the reporting frequency based on the taxpayers’ VAT regime requirements.
What is e-invoicing in France?
France’s e-invoicing requirements come into effect during 2024-2026, depending on business size. All companies must be able to receive e-invoices under the new rules that come into effect on July 2024.
What e-invoice format will be required in France?
When directly transmitting to the centralised platform, the structure of the e-invoices can be UBL, CII or Factur-X (a mixed format).
E-invoices exchanged between two registered service providers can use any other structured format.
During a transitional period until December 2027, taxpayers may submit their invoices in an unstructured PDF format.
Is there a mandatory platform to use for e-invoicing or e-reporting?
Transmission of all domestic B2B invoices must be through the central platform (Portail Public de Facturation – PPF) or via registered service providers connected to the platform (Partner Dematerialization Platforms – PDP).
How many countries have implemented e-invoicing?
There are a growing number of tax authorities that have implemented e-invoicing globally, including France, Italy, Saudi Arabia and India. There are also many countries working on implementing e-invoicing including Germany and Spain.
Learn more about e-invoicing and how to comply.