France: Government updates E-invoicing FAQs
The French Directorate General of Tax Administration modified its e-invoicing FAQs.
The updated topics include:
- E-invoicing techniques for specific transactions,
- Requirement for companies to meet certain deadlines before they begin sending e-invoices,
- The data transfer process of administration,
- Single taxable entities’ assessment, invoicing, and data transfer requirements,
- The range of transactions entitled to electronic reporting,
- List of trades involving a single taxable company not requiring e-reporting; and,
- Requirement for military and security firms to use electronic invoicing.
In the case of international B2B transactions (cross-border goods and services to and from enterprises outside of France), the data to be communicated will be similar in format and substance to that of necessary for e-invoicing (with the exception of the registration number for the international firm, which will not have a SIREN number).
Source: impots.gouv.fr
