France is introducing continuous transaction controls (CTCs). From July 2024 to January 2026, France will implement mandatory B2B e-invoicing via a central platform and connected service providers as well as a complementary e-reporting obligation. With these comprehensive requirements, alongside the B2G e-invoicing obligation that is already mandatory, the government aims to increase efficiency, cut costs, and fight fraud.
All B2B invoices will be transmitted through a central platform, or via certified service providers connected to that central platform. This e-invoice clearance will lay the foundation and provide the French tax authority with data relating to any domestic B2B transaction.
To effectively combat fraud, the tax authority will need access to more transaction data. Therefore, data that the tax authority will not receive as part of the mandatory e-invoicing process will be subject to the complementary e-reporting obligation, e.g., B2C invoices and cross-border invoices, as well as certain payment data.
So the tax authority will receive B2B and B2C transaction data (including certain payment data) by two measures; the e-invoicing mandate combined with the e-reporting obligation.