In the context of the examination of the draft finance bill for 2021, the French government has proposed to introduce:
An electronic invoicing obligation for local BtoB sales from 1 July 2024;
- Une obligation de transmission des données de facturation et de paiement pour les transactions effectuées avec des personnes physiques ou des opérateurs étrangers, à compter :
- 1 July 2024 for large companies;
- 1 January 2025 for mid-sized companies;
- and 1 January 2026 for SME’s and very small companies.
Source: French National Assembly (in French)
