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France July 2024 e-invoicing further guidance

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 (PDPPlateformes de dématérialisation partenaires) or via the public-provided portal
  • How VAT Group companies should determine their obligation and size under the French General Tax Code (CGI) to report e-invoice. Single taxable person groups (membres d’un assujetti unique) do not have to individually send invoices on the public portal or PDP’s. Plus the specific rules on e-invoicing (B2B) versus e-reporting (B2C)
  • Deadlines for e-invoice reporting
  • Confirmation of charities, defense and security are not within scope of the new electronic invoice rules

France has opted for the decentralised clearance model of Continuous Transaction Controls model (used in Mexico and Chile). This comes with option to use certified agents (PDP, Plateformes de dématérialisation partenaires) able to clear invoices instead of direct reporting by the business via PPF. This is rather than the Italy-style Centralised clearance (see below for more details).

The ongoing EU VAT in the Digital Age proposals includes a strand around harmonised transaction-based reporting across the member states. This originated from the 2020 Tax Action Plan measures for a fairer and more efficient EU tax regime.

CTC e-invoicing and real-time models

Invoice reporting model Examples Features
1. Real time invoice reporting Spain, Hungary, South Korea Invoice listing submitted immediately after invoice issued
No acceptance or regulation of invoice by tax authorities
2. Central platform exchange Italy, Turkey Platform responsible for invoice forwarding to customer
Customer or receiver may review and reject invoice
3. Central clearance Govt platform accepts invoices, validates, and buyer acknowledges invoice
Brazil, Colombia Pre-clearance variation - clearance before invoice exchange
Chile, Costa Rica Post-clearance - clearance short time after exchange
Document types not regulated and therefore inconsistent and may resort to email and similar
4. Decentralised clearance Mexico, Guatemala, Peru, France Certified e-invoice agent (PAC) submitts inoices
Document types not regulated and therefore inconsistent and may resort to email and similar

Europe e-invoicing and live reporting

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