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E-invoicing mandate France 2024 - everything you need to know

Basware's ambition is to keep you well informed on the most important developments regarding the 2024 French e-invoicing mandate (LAST UPDATED 3.12.2021).

See how we can help

PREPARE FOR 2024 B2B E-INVOICING MANDATE IN FRANCE

On 1st July 2024 all companies subject to VAT in France will be obligated to accept e-invoices. This affects both, domestic, as well as cross-border invoices.

Read on to learn about what this new e-invoice mandate means for your organisation’s Accounts Payable (AP) and invoice receiving processes.

This page will continuously be updated.

MANDATORY E-INVOICING IN FRANCE VIA CHORUS PRO

Over the past decade, the French government has launched strategic initiatives to increase its efficiency in collecting VAT. The technologies that have been designated to reach this goal are e-invoicing, and most recently e-reporting, both via the governmental platform Chorus Pro.

What is Chorus Pro in a nutshell?

Under the new mandate in France, which is specified in the legal order n°2021-1190 from September 15 2021, VAT-liable business documents such as e-invoices generally have to be registered on and reported to a governmental platform, named Chorus Pro. But how do e-invoices reach Chorus Pro?

Either they are submitted straight into the publicly available PPF portal (portail public de facturation), or they are sent through the solution of a registered service provider (named PDP for plateforme de dématérialisation partenaire). The French government calls this approach with two options the “Y-model”.

What sounds very technical is actually quite simple:

  • Sending B2B invoices as electronic invoices will become obligatory between 2024 and 2026 – depending on the size of the company (see the timeline section below for more info on this).
  • Receiving invoices as electronic invoices will be compulsory for all companies, regardless of their size.
  • Smaller organizations such as microenterprises will be able to use a freely available governmental portal to register their invoices before they are sent to the invoice recipient.
  • Organizations with large invoice volumes need to automate these invoice processes, which means that their existing AP and AR solutions need to seamlessly connect to the Chorus Pro Platform.

What’s the timeline I need to keep in mind?

What’s important to bear in mind is that different timelines apply to different kinds of VAT-liable documents. Already since 2020, any B2G (business-to-government) sales invoice addressed to the public sector in France had to be an e-invoice. This means that from 2020 onwards, any B2G sales invoice addressed to the public sector in France had to be an e-invoice, and it had to gain clearance through the government’s public Chorus Pro platform.

What’s new is that the reception of B2B (business-to-business) e-invoices will be mandatory for all companies subject to VAT starting 1st July 2024. Rollout of mandatory issuance of e-invoices depends on company size: 1st July 2024 for enterprise companies, 1st January 2025 for mid-sized companies and 1st January 2026 for medium to small companies and micro-companies.

WHAT THIS MEANS FOR YOU

WHAT THIS MEANS FOR YOU

Given the timeline and technical challenges outlined above, your organization needs to identify which parts of your Procure-to-Pay processes are affected by the French e-invoice mandate. The main questions you need to ask yourself are:

What does domestic e-invoicing in France via Chorus Pro look like?

 

E-invoicing generally comes in two parts: you either send them or you receive them, and you need to consider whether they are domestic French or cross-border invoices. When your organization issues domestic invoices, whether they are B2B or B2G, they’ll have to be e-invoices that run past Chorus Pro, which then reports the invoice data directly into the tax administration. Please read the timeline above to learn when your organization will be affected by this.

When receiving invoices for your AP process, the picture looks a bit different. When you receive a domestic B2B invoice, your organization needs to be able to receive them in e-invoice format starting 1st of July 2024.

How does e-reporting affect my processes?

 

While domestic invoices are reported directly to Chorus Pro in real-time, also an entire report of all non-domestic B2B and B2C transactions must be reported to the French tax administration on a recurring basis. What this means in practice, is that not only e-invoicing via Chorus Pro is mandated from 2024 onwards, but also organizations must design a process on how to report their transactions to stay compliant.

France 2024 is not a one-off: keeping track of compliance challenges

 

Ensuring global regulatory compliance with worldwide invoicing and tax mandates is a central business challenge for organizations operating in multiple geographies. These regulations vary vastly between countries since each country aims for different outcomes.

The challenge is therefore not only to ensure compliance with the French e-invoice mandate in 2024, but to ensure global compliance with e-invoicing regulations. Since compliance in these areas is complex, fragmented, and constantly changing, you need a seasoned partner by your side who has a deep understanding of ongoing global developments.

HOW BASWARE CAN HELP

HOW BASWARE CAN HELP

Through the Basware Network, the world’s largest globally compliant open business network, your organization can ensure connectivity to the French Chorus Pro platform. While the French 2024 e-invoicing mandate is an important compliance challenge, it is only one of many. Since invoicing and tax compliance is complex, fragmented, and constantly changing, you need a seasoned partner by your side who has a deep understanding of ongoing global developments. Instead of maintaining multiple solutions at the same time, your organization can trust Basware as a –all-inclusive compliance solution.

learn more about the basware network

What does Basware do to help your organization with the French 2024 e-invoicing mandate in practice?

  • As a global leader in e-invoicing solutions, Basware has been delivering e-invoices through Chorus Pro since 2017.
  • Basware has a deep partnership with KMPG Advocacy. Together, the compliance of Basware’s e-invoicing solutions is continuously evaluated and developed.
  • Basware is an active member of the French government’s coordination group FNFE.
  • Basware has committed to building an e-invoicing solution that will be fully compliant with the French 2024 mandate.
  • With 30+ years of regulatory and best practice knowledge from local markets, Basware has a deep understanding of global organizations’ unique and complex compliance requirements.

As a member of the FNFE, the official French National Forum for Electronic Invoicing, Basware is closely following developments behind the mandate, and what they mean in practice, to deliver a compliant solution to customers on day one.

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