E-invoicing and e-reporting in

On Demand


45 minutes

France will introduce a mandatory requirement for businesses to issue and receive electronic invoices, in a phased approach between July 1, 2024, and January 1, 2026. Businesses will have an obligation to send e-invoices with mandatory fields in a predefined structured format to customers and the French Tax Administration.

Our experts, Alex Baulf and Cyril Bray discussed the background to this upcoming legislative change, the key dates, requirements, and platforms for e-invoicing, and more importantly, what this means for nearly 4 million French businesses who currently generate over 2 billion invoices per year. Our experts concluded the session with key takeaways and commercial considerations.

This session will cover:

  • The e-invoicing journey so far
  • Timeline for legislative change
  • What this legislation means for French businesses
  • Platforms for e-invoicing
  • Key takeaways and commercial considerations


Cyril Bray

Cyril Bray
Director, Tax and Country Manager, France

Cyril has worked within the tax sector for almost 20 years, specialising on indirect tax matters (VAT and customs), and leads Avalara's delivery of French VAT compliance and fiscal representation services. Cyril has broad commercial experience working within the aviation and petroleum industries, as well as the digital economy and retail sector. Cyril is also a member of the French Association of EU VAT Practitioners (Association des Praticiens de la TVA Européenne - APTE) and the Association of French Tax Representatives (Association des Représentants Fiscaux Français - ARFF). 

Alex Baulf

Alex Baulf 
Senior Director, Global Indirect Tax, Avalara

Alex leads on global indirect tax at Avalara, leading on engagement with policy and business leaders to develop a tax and compliance environment that will streamline and accelerate commerce for the overall growth of the economy. With over 16 years’ experience in global VAT and GST, and international indirect tax consultancy, Alex has analysed changing VAT requirements. He has advised on impact assessment and change management across processes, data and technology.