France B2B e-invoicing B2C e-records 2023

France is progressing its 2023 launch of B2B e-invoice and B2C e-records reporting. It has opted to follow the Mexican-model with government certified agents for submitting live invoices for digital signatures prior to issuing to customers. France has ruled out the Italian SdI model of direct reporting to the tax authorities.

This choice to not follow the successful Italian regime will present challenges for businesses operating across Europe needing to comply with several varying requirements. It also puts into question the aspirations of the European Commission for a harmonised system.

According to Direction Générale des Finances Publiques, the French system will be based on its Chorus Pro portal, which supports the current B2G electronic invoicing requirements. France imposed electronic invoicing on B2G transactions starting in 2017 in a phased approach.

Taxpayers will be required to send invoices to their appointed e-invoice agent (Plateforme Privée Certifiée). They will then forward to the tax authorities authorities who will in turn issue to the customer. In addition to sales invoices, taxpayers must provide other VAT transaction data, including:

• Payment status of invoice
• B2C transaction data
• Cross-border transaction data (EU intra-community supplies and exports/imports)

Both requirements will be rolled out as follows:

• Jan 2023 – large enterprises
• Jan 2024 – mid-sized companies
• Jan 2025 – small companies