Mandatory e-invoicing in France
France is the last country to expand the use of electronic invoices by imposing them in certain industries or counterparties.
New mandatory electronic invoicing in France
Following a recent announcement, the French tax authorities will impose a gradual transition towards electronic invoicing on all deals made by or with the public sector. This transition will start in 2017, when large taxpayers with more than 5,000 employees must use e-invoicing on all contracts with public authorities. Medium and small sized companies will follow in 2018 and 2019, respectively. Even micro-businesses (less than 10 employees) will need to use electronic invoices as from January 2020.
Suppliers are already allowed to submit their invoices electronically through a free online platform put in place by the authorities. This platform will be updated on in 2017 under the name Chorus Pro 2017.
There are finance webinars, trainings and additional information published by the authorities in a website created ad-hoc on the e-invoicing implementation. You can access the website here.