Wednesday 9th November, 2022
The French Gazette (The Journal Officiel de la République Française) has officially published Decree No. 2022-1299 and an associated order on e-invoicing. This confirms the implementation of the e-invoicing technical requirements and specifications that had already been announced and published.
The legislation also confirms the main basic functionality to be provided by the main Public Invoicing Portal (PPF) as well as the mandatory services to be provided by accredited PDPs (Partner Dematerialisation Partners).
France will introduce mandatory B2B e-invoicing and e-reporting from 1st July, 2024 on a phased approach based on the following timeline, according to Avalara:
1 July, 2024: All companies and businesses to receive e-invoices
1 July, 2024: Large companies to issue e-invoices and e-reporting
1 January, 2025: Small and Medium-sized Enterprises (SMEs) with workforce of less than 5,000 people and annual sales of less than €1.5 billion or a balance sheet total of less than €2 billion to Issue e-invoices and e-reporting
1 January, 2026: SMEs and Very Small Enterprises (VSEs) with fewer than 250 employees and annual sales of less than €50 million or a balance sheet total of less than €43 million to Issue e-invoices and e-reporting.