details from the DGFiP for the 1st quarter of 2022

The administration’s Frequently Asked Questions (FAQ), concerning electronic invoicing, was updated at the end of February 2022. Details were provided, in particular regarding the generalization and e-reporting schedule. This article takes up the fifteen questions and answers published on the website at the end of February.

General presentation of electronic invoicing

When does an operator who uses an e-commerce site enter into the reform: are the assessment criteria those of the site or those of the company?

The only criterion to be taken into account is that of the size of the company as a taxable person. The size of the company is determined individually according to certain criteria (these are specified in the answer to question 4 of the FAQ).

Electronic invoicing (e-invoicing): comes into force

Will VSEs/SMEs be able to anticipate their entry into the reform? Does advance entry apply to electronic invoicing and the transmission of transaction data (e-reporting)?

SMEs will be able, if they wish, to anticipate the deadline of 2026 which would normally apply to them for the implementation of the electronic invoicing obligation. It is naturally advisable for these companies to proceed in accordance with the methods described in the texts and external specifications. The objective of the reform is to dematerialize invoices so that they carry structured data. The calendar for e-reporting is the same as that for e-invoicing. However, early entry into the electronic invoicing system has no effect on the obligation to transmit data in e-reporting. The company will be able to enter e-reporting separately as soon as it does so no later than the date of entry into force of the system applicable to it.

If an SME decides to issue electronic invoices before January 1, 2026, does this concern all these invoices or can each invoice be, as desired, put in electronic format or in simple format until its date? of entry into force in the reform?

As long as the company is not subject to the issue obligation, it can transmit all or part of its invoices in paper format. However, these companies are advised to do so in accordance with the applicable terms and conditions. The objective of the reform is to dematerialize invoices so that they carry structured data. A company wishing to enter the system before the date of entry into force applicable to it will necessarily have to go through a partner platform and submit its invoices in electronic format. It is recalled that a simple PDF sent electronically is not an electronic invoice within the meaning of the device.

If an invoice is sent electronically in accordance with article 289 bis of the CGI by a company not yet subject to the obligation to issue, will the recipient company be obliged to accept this electronic invoice?

As of July 1, 2024, the obligation to receive invoices in electronic format will apply to all companies regardless of their size. The recipient of an invoice will be required to receive an invoice in electronic format as soon as its issuer goes through a partner dematerialization platform or the public invoicing portal.

Electronic invoicing (e-invoicing): invoices

Who is responsible for extracting data from the invoice for the tax administration?

As soon as the public invoicing portal is involved in the transmission of the invoice, in sending or receiving, it is the portal that is in charge of extracting only the invoicing data that is useful to the tax authorities. In other cases, the invoice issuer’s partner dematerialization platform will be in charge of this extraction.

Why are the data extracted to the tax authorities fewer than the mandatory information on an invoice?

To facilitate the implementation of the device for the generalization of electronic invoicing in structured or mixed formats, the number of data among the obligatory mentions of an invoice, to be included in a precise structured format is limited to data useful for the establishment of VAT and anti-fraud declarations. Their acquisition is planned in two stages, with a lower number of data at start-up (2024) than expected at target (2026). Mandatory information that is not sent to the administration may not appear in a structured format.

What happens if the customer requests a legible invoice? Will the supplier always have to send a legible invoice?

In accordance with article 289-V of the CGI, the taxable person must be able to provide the administration or third parties with a legible copy of his invoice. As part of the electronic invoicing system within the meaning of Article 289 bis, the dematerialization platform (PPF or PDP) must be able to send a readable document to the taxable person if it has issued or received the invoice on behalf of the company.

A readable document has not been issued for each electronic invoice transmission. On the other hand, the taxable person must be able to present a legible copy of the invoices issued and received at the request, in particular from the administration.

Which invoice will be presented to the tax authorities in the event of an audit, whether or not the invoice has undergone format conversion (receipt of a different format from the issuer)?

The VAT Directive (article 233) lays down three principles applicable to the electronic invoice that the various players in the electronic invoicing chain must respect: authenticity of origin, integrity of content and legibility of the invoice. These three principles must be ensured from the time the invoice is issued until the end of its retention period. It is important for the taxable person to know which supporting document he will have to keep. Pursuant to article L. 102 B of the book of tax procedures, a copy of the invoice must be kept by the supplier and by the customer for 6 years. The administration must be able to ensure the absence of fraud and, in particular, compare the invoice issued and kept by the supplier (or a third party mandate) with that received by the customer from its platform. The invoices (without prejudice to the conservation and presentation during an inspection of other documents, for example those constituting the reliable audit trail, etc.) which must be kept are:

  • by the supplier, the invoice issued by itself or that issued by any other person pursuant to an invoicing mandate (partner platform, dematerialization operator);
  • by the customer, the invoice in the format received from his platform.

Transmission of transaction data (e-reporting): comes into force

Will domestic purchases be subject to data transmission to the administration (e-reporting) by the recipient of the invoice, in the same way as purchases of goods and services in the EU and services outside the EU? of the EU, when the issuer is not yet subject to the electronic invoicing obligation?

The transmission of transaction data is limited to the operations listed in article 290 of the general tax code. Acquisitions from a taxable person established in France who has not yet entered into the reform do not fall within the scope of e-reporting. If a company that has already entered into the electronic invoicing and e-reporting system receives invoices that are not electronic because their sender is not yet subject to it, the recipient company must not transmit the data of these invoices to the administration.

Transmission of transaction data (e-reporting): scope

In the context of the transmission of transaction data, are intra-Community acquisitions of goods assimilated to imports?

The acquisitions of intra-community goods provided for in article 258 C of the CGI are distinct from the imports defined in article 291 of the CGI. Intra-Community acquisitions of goods are included in the transmission of transaction data for taxable persons established in France, while imports are not. Import data was not sent to the tax authorities as part of e-reporting.

If I am a company that uses the European counter to declare its VAT due in the different countries of its individual customers, do I have to declare my sales in France via the transmission of transaction data?

A taxable person established in France who would use the European window to declare his VAT due in other Member States is required to transmit his data of transactions with individuals located in other Member States of the EU to the tax administration, unlike a taxable person established outside France registered in a European VAT counter who is not obliged to send his VAT data to France.

How will I transmit the data of my transactions to the administration?

In general, the data of e-reporting transactions, the list of which will be defined by decree, must be transmitted by the company carrying out the operation via a dematerialization platform partner of the administration or via the portal billing audience. Several modes and formats of transmission will be possible. You will be able to enter or send a summary statement of the transactions carried out over the period. If you issue invoices internationally or to your private customers, you can submit this invoice directly in dematerialized and structured format on the partner dematerialization platform you have chosen or on the public invoicing portal. One or the other will take care of extracting the only useful data for e-reporting for the needs of the tax administration. In the latter case, the platform you use will not be required to send the invoice to your customer. This point will therefore depend on the commercial offer of the platform and the contract you have entered into with it.

I have neither cash register software nor invoicing software, how can I send my transaction data to the administration?

Manual data entry will be possible on the public invoicing portal and should also be possible on the partner dematerialization platforms.

Transmission of transaction data (e-reporting): payment data

What exactly does the concept of payment data cover?

The notion of payment data in fact covers collection data, since they are transmitted by the party receiving the payment. This is the date of collection and the amount collected including VAT, broken down by VAT rate if applicable.

When entering the system, will payment data acquired after entry into force have to be transmitted for invoices or transactions that were not yet in scope?

The payment data expected concerns transactions which are subject either to electronic invoicing or to e-reporting and which are services. Consequently, the payment data related to these operations must be transmitted for the operations carried out from the date of entry into force of the system, which varies according to the size of the company.

Similar Posts

Leave a Reply

Your email address will not be published. Required fields are marked *