French mandatory e-invoicing confirmed; fines regime The French Parliament has adopted the provisions of the Finance Law 2022, which includes the phased introduction of e-invoicing. A late addition to the rules is the penalty regime for missed e-invoices. This will be: For taxpayers: €15 per
New technical guidance (version 2.1) for July 2024 1st wave of mandatory electronic invoicing (B2B) and electronic reporting (B2C) France’s General Directorate of Public Finance has published further technical guidance for the July 2024 launch of its mandatory B2B e-invoicing regime for resident business. The latest
New technical guidance for July 2024 first wave of mandatory electronic invoicing (B2B) and electronic reporting (B2C) France has published further technical guidance for the July 2024 launch of its mandatory B2B e-invoicing regime for resident business. The latest specifications (v1.3 / v2.0) offers more
France confirms reporting and payment of 2021 0.46% sales tax for digital platforms on motorbike delivery services and ride sharing France has provided details of the reporting and payment procedures for the new 0.46% turnover tax on digital platforms that provide transport services for their
The General Directorate of Public Finance has added further guidance on the rules for the upcoming French e-invoicing rules which start in July 2024. The latest update includes: Options for transmitting e-reporting transactions (covering B2C and cross-border transactions) via a your certified dematerialization platform partner
VAT compliance and reporting rules in France Below is summary of the major rules provided under French VAT rules (Code Général des Impôt – CGI – the French Tax Code. Livre des Procédures Fiscales (Fiscal Procedures Code)), plus adoption of EU VAT Directive provisions. Check
Narrowing polls push candidates on VAT cut promises as inflation soars past 5% As France goes to the polls today in the first-round of the Presidential elections, far-right opposition candidate, Marine Le Pen, has committed to a VAT rate cut on petrol and diesel from
Registrations begin Sep 2023 for July 2024 launch of B2B e-invoicing – following Mexican decentralised Continuous Transactions Controls model The French tax authorities (Direction Générale des Finances Publiques) have clarified the July 2024 launch plans for B2B e-invoicing and B2C invoice reporting: Jun 2022: The
Small enterprises guidance for joining e-invoicing and e-reporting before Jan 2026 The French General Directorate of Public Finance has confirmed the status of small enterprises wishing to join on a voluntary basis the implementation of French e-invoicing from July 2024. They will be mandated to
European Commission grants derogation from VAT Directive for electronic invoices On 17 January, the European Commission granted France permission to introduce mandated electronic invoicing, and derogate from Articles 218 and 232 of Directive 2006/112/EC. This is a temporary derogation between 1 January 2024 and 31
