France updates guidelines for mandatory electronic invoicing
Monday 6th March, 2023
A new version 2.2 of the Guidelines for mandatory electronic invoicing and reporting has been published by the French authorities.
The updated version 2.2 guidelines includes the following changes:
• Addition of 2 compulsory mentions (single taxable persons)
• Detailed review of the factoring management case
• Corrections / clarifications in the management cases
• Some new business cases (transparent intermediary and Author’s notes)
• Clarifications on the management of corrective / rectifying e-reporting flows
• Clarifications/further details on the use of APIs
• Update of some annexes and in particular the description of the Extensions and their UBL and UN/CEFACT CII mapping (thus also Factur-x).
The French government has announced a new e-Invoicing mandate, including a hybrid model of e-invoicing and e-reporting. This mandate is scheduled for 2024, meaning French taxpayers need to begin taking action now.