France e-invoice submissions update
- Mar 6, 2019 | Richard Asquith
France is edging towards following Spain, Hungary and Italy with live VAT invoice submissions to the tax authorities.
France has been phasing in electronic invoice issuance and clearing via the tax authorities since January 2017. To date, it is only for Businesses to Government (B2G) transactions. It is expected to be rolled out for B2B, and potentially B2C, businesses by 2020.
Companies must use the free Chorus Portail Pro portal to raise and send invoices to their public service customers. Invoices may be submitted in the following ways:
- 1. Manual entry
- 2. PDF or XML invoice uploading
- 3. EDI or API connection.
The first wave of businesses obliged to submit B2G invoices was for employers with more than 5,000 staff. These became liable for the new e-invoice requirements in 2017. Larger sized companies, above 250 employees, were included from 1 January 2018. Micro businesses, below 10 staff, were brought into the regime from the start of 2019.
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.