France: Mandatory B2B e-invoicing and e-reporting from 2024

France is planning to effectively combat fraud and tax evasion by making B2B e-invoicing and e-reporting mandatory for all VAT-registered companies in France. The new regulations will come into effect on July 1, 2024.

• Which invoice formats (paper, PDF or Factur-X) and message standards (EDIFACT) do apply?
• What are the effective roll-out dates?
• What is the complex Y-model architecture?
• Which platform meets your needs: PPF (the national public platform Chorus Pro ‘next generation’) or PDP (certified private platform)?

This compact overview on B2B e-invoicing and e-reporting in France provides all the answers.