Note – Electronic invoice

7 Fév 2022 | Actualités, Comptable, Fiscal, International

Electronic invoice

– From July 1st, 2024 –


Since January 1st, 2017, companies signing public procurement contracts already have the obligation to transmit invoices in dematerialized format via the public platform « Chorus Pro ».

Finance Act for 2020 has generalized this electronic invoicing obligation to all private sector companies.

The reform has 2 axes:

1/ The obligation to issue and receive electronic invoices, in all transactions between companies established in France subject to VAT (e-invoicing).

2/ The obligation to transmit to the tax administration, detailed data of transactions with non-taxable persons and international transactions between taxable companies (e-reporting).

This reform is motivated by the fight against VAT fraud and by potential productivity gains for businesses through the reduction of administrative burden and the reduction of payment delays.

The entry into force initially planned for the period 2023 to 2025 was postponed to the period 2024 to 2026 by Ordinance No. 2021-1190 of September 15th, 2021.

Table of contents

1. Obligation to invoice electronically « e-invoicing” 4

1.1.       Obligation to issue electronic invoices. 4

1.2.       Timetable for reform… 5

1.3.       How do we assess the size of the company?. 6

1.4.       What operations are concerned?. 6

1.5.       What are the mentions to be made on the invoices?. 7

1.6.       The choice of a dematerialized platform… 7

2. The transmission of transaction data to the tax administration « e-reporting ». 9

2.1.       What is e-reporting?. 9

2.2.       Which operations are concerned?. 9

2.3.       Which companies are subject to e-reporting?. 10

2.4.       How will the data be transmitted?. 10

2.5.        Summary of the obligations incumbent on companies 11

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