France: VAT B2B e-invoicing & B2C e-reporting July 2024 – new FAQ’s & deadlines

November 3, 20220

Type: Legislation

The French General Directorate of Public Finance has released a new set of e-invoicing Frequently Asked Questions (FAQs). These assist organizations and PDP partners (Plateformes de dématérialisation partenaires) in preparing for the introduction of B2B electronic invoicing starting in the middle of 2024. 

These latest FAQs and the below Technical Details include updates on: 

  • Frequency for transmitting invoice and payment data via 3 submissions per month:
    • 10th (1st to 10th of the month)
    • 20th (11th to 20th of the month)
    • last day (21st to last day of month)  
  • 3 new mandatory data fields required: 
    • Delivery of goods or supply of services 
    • Advance payment of VAT 
    • Customer SIREN number
  • Intra-community supplies 
  • Confirmation of rollout between 1 July 2024 and 1 January 2026 
  • Guidance on PDP’s applications 
  • Platform interoperability  

 

Effective date: 1 July 2024

Source

 

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