Blog Details

  • Home
  • France will introduce mandatory B2B VAT e-invoices in 2023
France.e-Invoices.2023
Tick 15th July 2020 0 Comments

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.

Companies will need to use the free Chorus Pro portal to send electronic invoices to their business clients. Invoices can be sent to Chorus Pro in one of the following ways:

  • by manual entry;

  • by sending invoices in PDF or XML format;

  • via EDI or API connection.

The collected data will then be used to complete the draft VAT returns. This will apply to sales and purchase invoices, which will be made available to taxpayers for review, with the possibility of requesting corrections. This would end the model for completing and submitting VAT returns by taxpayers. It is not yet clear how cross-border taxpayers or non-residents would be treated. In Italy, these cases require separate reporting from the electronic invoice settlement model.

France imposed B2G e-invoices with a gradual introduction from 2018. Checked mandatory B2B invoices several times.

Leave Comment