France e-invoicing & e-reporting Sept 2026: Version 2.3 English specifications

Type: Legislation France’s tax landscape evolves with the release of version 2.3 of the French e-invoicing specifications in English, published on December 27, 2023. Richard Asquith reports that these specifications, […]
France Implements EU’s Public Country-by-Country Reporting Directive

The EU Public CbCR Reporting Directive was adopted into French national law by an implementing decree and ordinance on June 21 and 22, 2023. By its implementation, France has taken […]
French Partner Dematerialization Platforms (PDPs) for e-invoicing

Type: Legislation Independent e-invoicing agents like PDPs will play a unique role in France’s July 2024 B2B e-invoicing debut. France will begin mandatory B2B domestic e-invoicing in July 2024. Starting in […]
France B2B e-invoicing & B2C e-reporting July 2024 – pilot details

Type: Legislation France has released a timetable for a pilot program from January 3rd to June 30th, 2024, before the implementation of mandatory B2B e-invoicing for the first wave of […]
Update for B2C and B2B e-reporting in France as of July 2024

Type: Legislation New technical rules for French B2C and B2B e-reporting will go into effect in July 2024. New technical instructions have been released by the French General Directorate of […]
European Commission grants derogation from VAT Directive for electronic invoices

Type: Legislation On January 17, the European Commission granted France authorization to implement mandatory electronic invoicing and derogated from Directive 2006/112/EC Articles 218 and 232. This is a temporary derogation […]