With the adoption of the amendment to the Finance Act for 2022, the timetable for the widespread use of electronic invoicing, as well as its implementation procedures, are specified. An experiment should be able to be deployed from January 2024 on the public invoicing portal.
The result of a long debate and inspired by several European partners including Italy, the article 26 of “ loi de finances réctificative pour 2022” provides that “VAT taxable persons in France must, in due course, issue, transmit and receive invoices in electronic format in their transactions with other taxable persons”. They will also have to « transfer the billing data to the tax authorities as well as data relating to non-domestic transactions or transactions with a non-taxable person ». The confidentiality of this data will be protected by the administration.
The timetable of the reform
The deployment of the electronic invoicing obligation will take place gradually, taking into account the size of the companies, in order to allow each of them to appropriate its new obligations under the best conditions. Electronic billing will apply :
The deployment of the obligation to transmit data to the administration will follow the same schedule.
The modalities for the generalization of electronic invoicing
To fulfil their obligations companies will be free to choose:
The public invoicing portal
The public portal made for companies will take into account their degree of digital maturity. It will also permit the smaller companies electronic invoicing at a reduced cost by offering several minimum base of services
The creation of this portal has had improvements made during the summer of 2022. Testing may be deployed from the 3 of January 2024, before the device is implemented.
The benefits gained from electronic invoicing generalisation
As a means of simplifying and speeding up the digital transition for businesses, the widespread use of electronic invoicing represents a gain of more than 4.5 billion per year, especially for small and medium-sized businesses.