These invoices will be issued, transmitted and received in dematerialized form and will contain certain data in structured form (which differentiates them from “paper” invoices or in PDF format). They will therefore no longer be able to send their invoices directly in paper or electronic format to their taxable customers established in France. Thus, taxable transactions in another EU Member State, in which a company established in France would be identified for VAT purposes for the purposes of these transactions, do not fall within the scope of e-invoicing (nor within the scope of e-reporting).įor these transactions, companies will have to send their invoices electronically (e-invoicing) via a public invoicing portal (Chorus Pro) or a partner dematerialization platform chosen by the company. ![]() The e-invoicing procedure therefore only concerns situations where the supplier potentially liable for VAT in France and the customer are both taxable persons established in France. 2021-1190 of 15 September 2021 amending Article 289 bis of the General Tax Code). The new procedures for the transmission of invoices concern businesses established in France (metropolitan France and the departments of Guadeloupe, Martinique and Reunion) in respect of sales of goods and services supplied to their taxable customers (B2B) established in France, provided that these sales fall within the scope of French VAT and/or are subject to the invoicing rules applicable in France (Article 195 of the Finance Act for 2021 and Order No. The following details are limited to outlining the scope of this major reform for businesses. ![]() ![]() The expected objectives of this reform are to provide the tax authorities with additional means of combating fraud, to reduce the administrative burden on businesses linked to invoicing, to make it possible to automatically pre-fill VAT returns and to have real-time information on the economic activity of businesses, enabling the authorities to implement economic actions. The application of one and/or the other procedure will depend on the place of establishment of the parties, the territoriality rules allowing to determine whether the transaction falls within the scope of application of French VAT, as well as the applicable invoicing rules. From 1 July 2024, businesses will face new procedures for the transmission of invoices (“e-invoicing”) and transaction data (“e-reporting”).
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