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France takes next step towards mandatory e-invoicing

Monday 7th October, 2019

France has taken a step closer in fulfilling its plan for mandatory electronic invoicing with the publication of the draft of the finance bill for 2020. The finance bill is still to be voted on by parliament (Assemblée Nationale).

According to Pagero, we’ve previously reported on France’s discussions around mandatory e-invoicing, the prerequisites for mandatory transaction-based real-time controls, and how France may go ahead with implementing them, i.e. which model and technology they are likely to adopt. Putting the proposal in writing shows that the government is serious about moving forward with the measure.

Article 56 of the document outlines the proposed implementation of obligatory e-invoicing within the country.

By 1st January, 2023 at the earliest and 1st January, 2025 at the latest, transaction-based real-time controls are proposed to be introduced.

The government shall submit a report to parliament by 1st September, 2020 outlining the implementation plan for such transaction-based real-time controls.

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