France is to impose mandatory electronic invoices on B2B transactions from January 2023 to 2025.

This will include pre-approving sales e-invoices via the government’s “Chorus Pr” website before sending to the customer. This solution already works for B2G invoices. The withdrawal of paper invoices is included in the latest financial invoice. The French also propose the introduction of pre-filled VAT returns in the same year on the basis of submitted e-invoices that taxpayers could use to correct for errors or corrections.

The French e-invoice plan follows the success of the Italian SdI system, includes B2B and B2C transactions from 2019. Real-time reporting is also successful in Spain and Hungary. France will apply to the European Commission for a derogation from the EU VAT Directive, which usually requires customers to submit written agreements on the acceptance of e-invoices.