A new step for electronic invoicing [SUITE] (not already largely crossed by the public sector on the supplier side via Chorus Pro but remains to be foreseen on the user side…)

The LFR for 2022, of August 16, 2022, will have been an important step, after the order of September 15, 2021, for the generalization of electronic invoicing in commercial operations in France. A revolution that has already been largely foreshadowed by the public sector in terms of suppliers via Professional Choir. But this will remain a challenge for the billing of customers / users of public services… However, this weekend, two regulatory texts were adopted to continue to put this to music.


I. Reminder of previous episodes

In general, for the entire economy, Ordinance No. 2021-1190 of September 15, 2021 relating to the generalization of electronic invoicing in transactions between persons subject to value added tax had been adopted. and transmission of transaction data.

Here is the press release then issued by the Government, which has the advantage of being very explanatory, as well as the excellent FAQ made by Bercy on this subject:

Then was adopted the law (n ° 2022-1157 of August 16, 2022) of amending finances for 2022, whose article 26 relates to this reform:

Bercy in this context broadcast here a very convenient text of popularization, of which here is the text:

The result of broad consultation and inspired by several European partners, including Italy, article 26 of the amending finance law for 2022 provides that “those subject to VAT in France must, in the long term, issue, transmit and receive invoices in electronic format, in their transactions with other taxable persons”. They will also have to “transmit to the tax administration the invoicing data, as well as the data relating to non-domestic transactions or with a non-taxable person”. The confidentiality of this data will be protected by the administration.

The timetable for reform

The deployment of the electronic invoicing obligation will be done gradually, taking into account the size of the companies, in order to allow each one to appropriate their new obligations under the best conditions. Electronic invoicing will apply:

      • from 1is July 2024, in reception to all liable people and, for issuance, to large companies,
      • from 1is January 2025, for medium-sized companies,
      • from 1is January 2026, to small and medium-sized enterprises and microenterprises.

The deployment of the obligation to transmit data to the administration will follow the same schedule.

The terms and conditions for the generalization of electronic invoicing

To fulfill their obligations, companies may freely choose to use:

      • either to a so-called “partner” dematerialization platform of the administration,
      • or to the public invoicing portal which will be based on the Chorus Pro platform (which has already provided the dematerialized exchange of invoices for transactions with the public sector since 2017).

The public billing portal

The public portal made available to companies will take into account their degree of digital maturity. In particular, it will enable the smallest of them to switch to electronic invoicing, at a reduced cost, by offering a minimum base of services.

The creation of this portal made significant progress in the summer of 2022. An experiment should be able to be deployed from January 3, 2024either before the entry into force of the device.

II. The two new regulatory texts

This Sunday, October 9, 2022, two new regulatory texts in this area were published:

  • Decree No. 2022-1299 of October 7, 2022 relating to the generalization of electronic invoicing in transactions between persons subject to value added tax and to the transmission of transaction data (NOR: ECOE2218933D):
  • Order of October 7, 2022 relating to the generalization of electronic invoicing in transactions between persons subject to value added tax and the transmission of transaction data (NOR: ECOE2218934A):

These two texts come into force on a deferred and progressive basis:

  • on the one hand, the obligation to issue and transmit electronic invoices between taxable persons, to transmit data from these invoices and to transmit transaction and payment data to the tax authorities applies to invoices issued or default on transactions carried out from:
    • July 1, 2024 for large companies;
    • January 1, 2025 for medium-sized companies;
    • January 1, 2026 for small and medium-sized enterprises and microenterprises.
      These categories of companies are those provided for by article 51 of law n° 2008-776 of August 4, 2008 on the modernization of the economy and its implementing decree n° 2008-1354 of December 18, 2008 ;
  • on the other hand, the obligation to receive electronic invoices between taxable persons applies to all companies from July 1, 2024.

Decree :

  • lays down the terms and conditions for applying the obligations to issue, transmit and receive electronic invoices and transmit invoicing and payment data to the General Directorate of Public Finance.
  • defines for this purpose:
    • the missions carried out by the public invoicing portal managed by the AIFE,
    • the minimum functionalities required of the partner dematerialization platforms,
    • the registration procedure for these platforms
    • the data to be transmitted to the administration.

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