Type: Legislation
On January 17, the European Commission granted France authorization to implement mandatory electronic invoicing and derogated from Directive 2006/112/EC Articles 218 and 232. This is a temporary derogation between 1 January 2024 and 31 December 2016.
Following this period, France would have to ask for an extension based on evidence of the measure’s cost-effectiveness in fighting VAT fraud. Unless both the customer and the seller agree to utilize electronic invoicing, the Directive compels sellers of goods or services to issue paper-based invoices.
Effective date:
1 July 2024 for large companies
1 January 2025 for medium sized companies
1 January 2026 for small businesses
