{"id":113380,"date":"2021-09-28T09:53:47","date_gmt":"2021-09-28T07:53:47","guid":{"rendered":"https:\/\/www.asd-int.com\/mini_blog\/france-introduction-of-electronic-invoicing-and-e-reporting-of-vat-from-1-july-2024\/"},"modified":"2023-08-01T09:20:11","modified_gmt":"2023-08-01T07:20:11","slug":"france-introduction-of-electronic-invoicing-and-e-reporting-of-vat-from-1-july-2024","status":"publish","type":"mini_blog","link":"https:\/\/www.asd-int.com\/en\/france-introduction-of-electronic-invoicing-and-e-reporting-of-vat-from-1-july-2024\/","title":{"rendered":"France: Introduction of electronic invoicing and e-reporting of VAT from 1 July 2024*"},"content":{"rendered":"\n<div class=\"wp-block-essential-blocks-notice\">\r\n<div class=\"eb-parent-wrapper eb-parent-eb-notice-zrdn7i9 \">\r\n<div class=\"eb-notice-wrapper eb-notice-zrdn7i9\" data-id=\"eb-notice-zrdn7i9\" data-show-again=\"false\">\r\n<div class=\"eb-notice-title-wrapper\">\r\n<div class=\"eb-notice-title\">* <strong>Warning<\/strong>: postponement<\/div>\r\n<\/div>\r\n<div>\r\n<div class=\"eb-notice-text\"><a href=\"https:\/\/www.asd-int.com\/en\/france-the-roll-out-of-electronic-invoicing-scheduled-for-july-2024-has-been-postponed-to-a-later-date\/\">France: The Roll-Out Of Electronic Invoicing Scheduled For July 2024 Has Been Postponed To A Later Date<\/a><\/div>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<\/div>\n\n<p>In a <a href=\"https:\/\/www.asd-int.com\/en\/france-government-proposal-for-mandatory-electronic-invoicing-as-of-2024\/\">previous article<\/a>, we set out a timetable for the introduction of <strong>compulsory electronic invoicing and transmission in France<\/strong>, initially scheduled to take place between 2023 and 2025.&#13;\n<br\/><br\/>&#13;\nAs part of this timetable, the government adopted an ordinance on 15 September 2021 setting out the following schedule:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>1 July 2024* for large companies<\/strong>&#13;\n<em>i.e. companies with more than 5,000 employees and an annual turnover of more than \u20ac1.5 billion or a balance sheet of more than \u20ac2 billion;<\/em><\/li>\n\n\n\n<li><strong>1 January 2025* for intermediate companies<\/strong>&#13;\n<em>i.e. companies with fewer than 5,000 employees and annual sales of less than \u20ac1.5 billion or a balance sheet of less than \u20ac2 billion;<\/em><\/li>\n\n\n\n<li><strong>1 January 2026* for small and medium-sized businesses<\/strong>&#13;\n<em>Companies with fewer than 250 employees and annual sales of less than \u20ac50 million or a balance sheet of less than \u20ac43 million.<\/em><\/li>\n<\/ul>\n\n<p>As a reminder, in addition to electronic invoicing, <strong>e-reporting will involve companies transmitting a series of electronic tax reports<\/strong>, depending on the type of business transaction carried out.<\/p>\n\n<p>If you would like further details, please contact our experts.<\/p>\n\n<p>Source: <a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000044044176\" target=\"_blank\" rel=\"noreferrer noopener\">legifrance.gouv.fr<\/a> (in French)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>In a previous article, we set out a timetable for the introduction of compulsory electronic invoicing and transmission in France, initially scheduled to take place&#8230;<\/p>\n","protected":false},"author":36,"featured_media":113371,"menu_order":0,"template":"","format":"standard","meta":{"_eb_attr":"","_lmt_disableupdate":"","_lmt_disable":"","footnotes":""},"categories":[3350],"tags":[4400],"pays":[813],"class_list":["post-113380","mini_blog","type-mini_blog","status-publish","format-standard","has-post-thumbnail","hentry","category-vat","tag-e-invoicing","pays-france-en"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>France &amp; VAT: Electronic invoicing and e-reporting by 1 July 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