France – E-Invoicing and e-reporting : reform timeline

The timeline for the e-invoicing reform and data reporting requirements

The implementation of the reform will be gradual, depending on the size and category of the company. Here are the key deadlines to keep in mind :

Large enterprises : As well as VAT groups and public operators

Medium-sized enterprises : Staff fewer than 5,000 employees and annual turnover below €1.5bn or total balance sheet below €2bn

SMEs and micro-enterprises : Staff fewer than 250 employees and annual turnover below €50m or total balance sheet below €43m

Reminder of the obligations related to the e-invoicing and e-reporting reform  

The entry into force of this reform introduces three new obligations for businesses. Some apply exclusively to French-established companies (e-invoicing), while others apply to any business carrying out certain operations in France. Below is a brief reminder of these three new obligations:

1.  The obligation of electronic invoicing (e-invoicing): VAT-registered companies established in France will be required to issue invoices in specific formats (UBL, CII, and Factur-X) through an approved platform for transactions carried out with VAT-registered customers also established in France.
2. The obligation of transaction e-reporting : French, EU, and non-EU companies carrying out certain operations in France that are not covered by the e-invoicing obligation will be required to transmit specific invoicing data for certain commercial transactions (net amount, VAT amount, type of transaction, etc.) through an approved platform.
3. The obligation payment e-reporting :  Payment e-reporting, which may apply to French, EU, or non-EU businesses arrying out certain operations in France, consists of transmitting data for transactions where VAT becomes chargeable upon receipt of payment, including the invoice number, the payment date, and the amounts received per tax rate.

Discover our services

VAT Solutions offers a range of services to assist you with your VAT-related challenges in France and internationally:

• Diagnostic of your VAT organization, your flows, and the methods for preserving proof of exempt operations, as well as assessing the impact of new VAT rules;
• Confirmation of the VAT treatment of your flows;
• Coaching/training;
• Management of VAT obligations in Luxembourg and abroad: assistance, preparation, and submission of VAT identification requests and VAT returns.