European Commission grants derogation from VAT Directive for electronic invoices

January 28, 2022by TPA Global0

On January 17, the European Commission granted France authorization to implement mandatory electronic invoicing and derogated from Directive 2006/112/EC Articles 218 and 232. This is a temporary derogation between 1 January 2024 and 31 December 2016. 

Following this period, France would have to ask for an extension based on evidence of the measure’s cost-effectiveness in fighting VAT fraud. Unless both the customer and the seller agree to utilize electronic invoicing, the Directive compels sellers of goods or services to issue paper-based invoices. 

Effective date:  

1 July 2024 for large companies 

1 January 2025 for medium sized companies 

1 January 2026 for small businesses 


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