Changes to invoices
From 1st July 2024, all companies established in France will have to accept electronic invoices. The mandatory issuance of electronic invoices will be phased in between 2024 and 2026. Companies must begin to prepare for this change.
The mandatory issuance of e-invoices will take place according to a schedule taking into account the size of the company:
- on 1st July 2024 for large companies;
- on 1st January 2025 for mid-cap companies;
- on 1st January 2026 for small and medium-sized companies and micro-enterprises.
Electronic invoices will transit through a platform that the issuer and the recipient of the invoice will use. This can be the Chorus Pro portal or a partner dematerialization platform (PDP) accredited by the tax administration. As such, a registration service dedicated to PDPs will open in September 2023.
In order to be ready when this major change takes place, companies must identify the players involved in this reform and take stock of the situation in order to know what changes are to be made. The company will also have to adapt its invoice processing and therefore choose an electronic invoice receiving platform. These changes should be incorporated into the company’s billing and accounting organization.
These amendments are accompanied by new information to be added to the invoice:
- the SIREN number;
- the address of delivery of the goods, where different from the address of the customer;
- information that the transactions on which an invoice is issued consist exclusively of supplies of goods or services or consist of both categories of transactions;
- the payment of the tax on the basis of debits, where the supplier has opted for it.
If you wish to find out more, do not hesitate to contact us via telephone +33 (0) 1 53 93 94 20 or by mail at [email protected]. Our team of experts will happily assist you with any queries you might have.
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