October 25, 2023
France submits new e-invoicing timetable to Parliament
As part of the discussions around the adoption of the 2024 finance law, an amendment tabled on 17 October 2023 proposes to modify the timetable for the entry into force of the French e-invoicing reform as follows:
Each of these dates could be postponed by up to three months if the tax authorities deem it necessary for the proper implementation of the reform.
In addition, from 2025, the French tax authorities should offer the possibility of testing the PPF, allowing the exchange of electronic invoices (e-invoicing) or the filing of e-reporting files.
It should be noted that, despite requests from some economic operators, the new timetable does not provide for a separate entry into force for the e-invoicing obligation (business-to-business (B2B) domestic sales) or the e-reporting obligations (international operations, business-to-consumer (B2C) sales).
Finally, according to the amendment, this new timetable is subject to the extension of the derogation granted to France by the European Commission, which is due to expire on 31 December 2026. The Commission will examine this request in light of the proposed value added tax (VAT) in the Digital Age Directive (VIDA) of 8 December 2022, which aims to implement e-invoicing and e-reporting obligations at European Union level.
However, we will have to wait for the final adoption of the 2024 finance law at the end of December to confirm this new timetable and for the implementing decrees, expected at the beginning of 2024, to find out whether the dates of entry into force of the new mandatory invoice quotes, and the obligation to certify private platforms (PDP for Plateformes de Dématérialisation Partenaires), are also postponed.
For additional information with respect to this Alert, please contact the following:
Ernst & Young Société d'Avocats, Paris
Published by NTD's Tax Technical Knowledge Services group; Carolyn Wright, legal editor