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Accounting - Invoicing
Electronic invoicing: the terms and conditions are specified
Publié le null - Directorate for Legal and Administrative Information (Prime Minister)
A decree and an order issued in Official Journal of 9 october 2022 specified several implementing rules for the generalization of electronic invoicing: new mandatory particulars, data to be communicated to the tax administration... Entrepreneur.Service-Public.fr provides you with these terms and conditions.
Adding new mandatory information on the invoice
As regards transactions between taxable persons for VAT purposes, new mandatory particulars have been added:
- the SIREN number;
- the address of delivery of the goods, where different from the address of the customer;
- information that the transactions on which an invoice is issued consist exclusively of supplies of goods or services or consist of both categories of transactions;
- the payment of the tax on the basis of debits, where the supplier has opted for it.
All these new entries apply to invoices issued from 1er July 2024.
Please note
For taxable persons other than VAT groups, these new mandatory particulars shall apply to 1er January 2025 for mid-size companies (MIDs) and at 1er January 2026 for small and medium-sized companies and micro-enterprises.
Transactions with non-taxable persons: the data to be transmitted to the tax authorities
For transactions with non-taxable persons, the transaction data to be transmitted by the taxable person are:
- its SIREN number;
- the period in respect of which transmission is effected or, in the case of transactions giving rise to an electronic invoice, the date of the invoice;
- where applicable, the words ‘option for payment of the fee on the basis of debits’;
- the category of transaction: supply of goods, provision of services or mixed transactions;
- the total amount excluding tax and the amount of the corresponding tax (per tax rate);
- the total amount of tax due in France (in euros for transactions in foreign currency);
- currency;
- the date of the transactions;
- the number of transactions per day (for transactions not resulting in an electronic invoice);
- the invoice number (for e-invoiced transactions).
The frequency of transmission of such data by the taxable person varies according to the tax regime of his company:
Taxation system | Ftransmission frequency | Transmission delay |
|---|---|---|
Monthly normal actual diet | At least 3 transmissions per month | Time limit of 10 days next the 10th of the month for operations carried out between 1er and the 10th of the month, the 20th of the month, for operations carried out between the 11th and the 20th of the month, on the last day of the month, for operations carried out after the 21st of the month |
Quarterly normal real regime | At least one transmission per month | 10-day period following the last day of the month to which the transmission relates |
Simplified real tax systems | At least one transmission per month | Between the 25th and the 30th of the month following the month of transmission |
Basic exemption or flat-rate refund scheme | At least one transmission every two months | Between the 25th and the 30th of the month following the two months of transmission |
Payment of service provision transactions: the data to be transmitted
As regards the payment of transactions falling within the category of services, the data to be transmitted to the tax authorities are:
- the SIREN number;
- the period in respect of which the transmission is made or, where this concerns transactions giving rise to an electronic invoice, the date of the invoice;
- the effective date of collection;
- the amount received, per VAT rate;
- the invoice number (for e-invoiced transactions).
The frequency of transmission of the data set out also depends on the tax regime of the company concerned:
Taxation system | Frequency of transmission | Transmission delay |
|---|---|---|
Normal effective taxation regime or simplified regime for reporting turnover taxes | At least one transmission per month will be required | 10 days following the end of the month to which the transfer relates for taxable persons subject to the normal effective tax arrangements and between 25 and 30 of the month following the month to which the transfer relates for taxable persons subject to the simplified effective tax arrangements |
Basic exemption or flat-rate refund scheme | At least one transmission every two months | Between the 25th and the 30th of the month following the two months of transmission |
Format of electronic invoices
The format of electronic invoices has also been clarified. Operators of partner dematerialization platforms and the public invoicing portal must submit electronic invoices in specific formats.
Thus, 3 types of formats were selected:
- Cross Industry Invoice (CII) format
- Universal Business Language (UBL) format
- a mixed format consisting of a structured data file in XML format and a PDF file.
Please note
The recipient’s partner cloud provider must arrange for the electronic invoice to be formatted for its customer’s needs.
Invoice status information
Operators of partner dematerialization platforms and the public invoicing portal shall make available to their users information on the status of the relevant invoice:
- “ Deposit ’ in the event of acceptance of the invoice by the issuer’s platform;
- “ Rejection ’ by the platform of the issuer or of the consignee if the invoice is not compliant;
- “ Refusal ’ by the consignee of the invoice;
- “ Cash , this status also includes payment data.