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France: Mandatory E-invoicing adopted by the Parliament

Nov 16, 2020 | VAT Updates

VAT Updates Europe

The French Finance Bill includes the roll out of e-invoicing from 1 January 2023. This will cover domestic B2B invoices initially. France imposed electronic invoicing on B2G transactions starting in 2017 in a phased approach.

Additionally, domestic B2C and cross-border sales invoicing transactional data will have to be reported (‘e-reporting’) to the French tax authorities.

Both requirements will be rolled out as follows:

  • Jan 2023 – large enterprises
  • Jan 2024 – mid-sized companies
  • Jan 2025 – small companies

View the amendment here (French)

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