Mandatory B2B E-invoicing in France – When and How?Check what changes are coming soon to France, and how Comarch can help
Since January 1st 2020, companies have been required to send their invoices to the public sector in electronic format. In the near future, the mandatory handling of electronic invoices in B2B relations will also become a fact. The purpose of this change is to simplify business life and increase competitiveness by reducing administrative burdens, shortening payment times, increasing efficiency resulting from dematerialization, and simplifying VAT reporting obligations.
After the entry into force of the reform, all taxpayers will have to be able to receive electronic invoices, while the obligation to issue electronic invoices will be implemented in stages, starting with large companies. Ultimately, all entrepreneurs will have to be able to issue electronic invoices. The situation in France is interesting as regards the model in which the exchange of e-invoices will be implemented. If the taxpayer connects directly to the government platform (PPF), then this form of invoice exchange can be referred to as centralized CTC. However, if invoices are exchanged through a certified supplier (PDP), we will be dealing with a decentralized CTC model.
The reform will concern:
In addition, it is planned to introduce e-reporting, i.e. providing tax authorities with additional data in the case of international B2B transactions and transactions between enterprises and end consumers, along with the transmission of transaction payment data.
France has been gradually implementing the e-invoicing mandate, starting with the B2G requirement for companies to send electronic invoices to the public sector since 2020. A phased transition to mandatory B2B e-invoicing is also planned, which will cover companies of all sizes successively.
On July 28, 2023, the French government announced a delay in the implementation of mandatory B2B e-invoicing and e-reporting. The implementation, previously planned for July 1, 2024, will be postponed, and the date of the postponement will be determined as part of the work on the adoption of the Finance Act for 2024.
As part of preparations for the implementation of mandatory e-invoicing, a pilot phase will begin on January 3, 2024, during which participants, suppliers who plan to act as private partner dematerialization platforms, and invoice issuers and recipients will participate in monthly meetings with the Agency for State Financial Computing (AIFE) and report results, including data volume, use case coverage, and incident resolution.
Comarch regularly participates in all workshops devoted to legislative changes in the field of e-invoicing in France in order to be up to date with all plans. Comarch has also joined the national Forum of e-Invoicing in France to be one of the best-informed providers. In addition, Comarch proceeds to the PDP certification process to ensure that our solutions are ready for implementation when the clearance model becomes mandatory.
As a registered platform, Comarch will be responsible for transferring the invoice in a dematerialized format from the supplier to the customer. It will extract specific data from these invoices and provide them to the tax authority (e.g. supplier and recipient identification, transaction amount excluding VAT, VAT amount due, etc.). Acting as an intermediary between the supplier and the customer, Comarch will convert the supplier's invoice format into a format that suits his customer. This will be carried out under conditions that will ensure, in particular, the integrity, authenticity and completeness of the data.
Issuing, sending and receiving electronic invoices in France will be carried out by:
Data for invoices issued by taxpayers using the public invoicing portal will be provided directly to the tax authority. Invoicing data issued by taxpayers using PDP services are transferred by its operator to the public portal, which in turn forwards them to the tax authority. Thus, when using PDP services, data is sent via an entity that, after being registered by the tax authority, has the authority to send invoices directly to the recipient. An invoice in PDF format (scanned invoice or PDF file generated from an office tool) sent by e-mail will not be treated as an e-invoice in the new system, therefore it will no longer be possible to send invoices directly to customers or by e-mail.
Data sealed with a qualified electronic seal enjoy the presumption of integrity and authenticity.
The invoices are to be issued in the formats of UBL, CII, or Factur-X.
B2G and B2B e-invoicing are to be performed through the B2G platform Chorus Pro, which is already being used.
Required storage period is 10+1 years.
Ready to exchange invoices in accordance with the legal framework for e-invoicing set out in Regulation no. 2021-1190 of September 15, 2021 on the extension of e-invoicing to all transactions between entities subject to VAT?
Thanks to Comarch EDI:
Ready to be compliant with required UBL, CII, or Factur-X formats and monitor any interruptions in the availability of the platform?
Thanks to Comarch EDI:
Ready for full control over all documents exchanged with government platform?
Thanks to Comarch EDI Tracking and Archive:
Easy and instant access to the status of all documents sent to the government platform
Full insight into all incorrect documents with detailed information about the type of errors and the reason for their occurrence
Presentation of archived invoices in a structured, readable form for the period required by law
Ready to provide technical support to ensure that all requirements are met?
Thanks to the cooperation with Comarch:
