France: e-Invoicing Updates

On 7 October 2022, further regulatory framework documents were adopted to proceed with the implementation of e-Invoicing including:

  • Specified fields/data reportable to the tax authorities via e-invoicing;
  • Decree 2022-129 which specified the formalities and timelines for the operators of platforms and taxpayers to register in the e-invoicing portal;
  • Details relating to:
    • Obtaining the status of a Partner – Dematerialization Platform (PDP);
    • Obligations of a Partner – Dematerialization Platform (PDP);
    • Invoicing portal.

The dates below are the expected dates e-invoicing will come into effect:

  • 1 July 2024 – Large companies;
  • 1 January 2025 – Medium size companies; and
  • 1 January 2026 – Small size companies 

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