UPDATE: France delays introduction of mandatory B2B e-invoicing and reporting by at least 12 months

31 August 2023

The French tax authorities responded to growing pressure from businesses, software providers and lobby groups around the short implementation period for the introduction of their mandatory B2B e-invoice reporting regime, by confirming that its introduction will be delayed by at least twelve months.

Although it did not set a new deadline, it is likely that the new launch date for the system will be from January 2026, with a phased introduction depending on the size of the businesses over two years to 2028. 

The new mandatory real-time invoice-reporting regime will only apply to resident businesses domestic B2B transactions in the country and will force them to declare their sales to the French tax authorities via a new e-invoicing platform. This is instead of sending invoices to their customers themselves. The French tax authority will then check these invoices, and if correct, it will approve them by applying a digital stamp. It will then send the invoice directly to the customer on behalf of the supplier via the new system.

It is hoped this new invoice-reporting regime will prevent common errors on these types of invoices and help prevent VAT fraud in the country.
France joins other countries that have recently announced delays to the introduction of e-invoicing, including Spain, Belgium, and Germany.

Are you trading globally? Whether you require basic VAT advice or specific VAT compliance support, Fiscal Solutions can help. Our team of multi-lingual experts are knowledgeable in all the different VAT rules in Europe and around the world.

We help you simplify today’s complexities and address tomorrow’s challenges. The values we represent, and our consistent advice, mean you can trust Fiscal Solutions to do the right thing – for you and your organisation.

Get in touch

Let us solve your current business VAT challenges

CONTACT US
LATEST NEWS

Cyprus extends VAT rate cuts on essential goods

The Cypriot government has further extended the temporary reduction on the 5% and 19% VAT rates applied to certain essential goods until 30 June 2024. The VAT...

SEE MORE
VAT news
LATEST NEWS

Lithuania considers a standard VAT rate increase

Lithuania is currently considering whether to increase its standard VAT rate by 1% from 21% to 22%. This is being proposed to help meet additional military...

SEE MORE
VAT news
LATEST NEWS

Brazil to introduce indirect taxes on digital service...

From 2026, Brazil will introduce two new indirect taxes that will replace its old tax system. These two new taxes will work in a similar way to VAT and are...

SEE MORE
VAT news

Gated Content

The following email providers are not accepted: gmail, hotmail, yahoo. Please use proper company email.