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France B2B e-invoicing B2C e-records 2023

  • Apr 7, 2021 | Richard Asquith

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

Need a fiscal representative in France?

Non-EU businesses selling in France will need to appoint a fiscal representative alongside completing VAT registration and returns.
Fiscal representatives are responsible for the accurate VAT submissions of their non-EU clients.
Avalara offers a Fiscal Representative Service as part of its international VAT and GST Registration and Returns Service.

Need help with your French VAT compliance?

Researching French VAT legislation is the first step to understanding your VAT compliance needs. Avalara has a range of solutions that can help your business depending on where and how you trade. 

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VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which won International Tax Review's 2020 Tax Technology Firm of the Year. Richard trained as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.
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