{"id":6345,"date":"2022-02-07T16:02:39","date_gmt":"2022-02-07T15:02:39","guid":{"rendered":"https:\/\/www.groupe-aplitec.com\/?p=6345"},"modified":"2024-01-14T11:58:54","modified_gmt":"2024-01-14T10:58:54","slug":"electronic-invoice","status":"publish","type":"post","link":"https:\/\/www.groupe-aplitec.com\/en\/news\/electronic-invoice\/","title":{"rendered":"Note – Electronic invoice"},"content":{"rendered":"\n[et_pb_section fb_built=”1″ _builder_version=”4.6.6″ _module_preset=”default” custom_margin=”0px||0px||false|false” custom_padding=”0px||0px||false|false” global_colors_info=”{}” theme_builder_area=”post_content”][et_pb_row _builder_version=”4.6.6″ _module_preset=”default” width=”100%” max_width=”1140px” custom_margin=”0px||0px||false|false” custom_padding=”0px||||false|false” global_colors_info=”{}” theme_builder_area=”post_content”][et_pb_column type=”4_4″ _builder_version=”4.6.6″ _module_preset=”default” global_colors_info=”{}” theme_builder_area=”post_content”][et_pb_text _builder_version=”4.14.7″ _module_preset=”default” text_text_color=”#000000″ link_text_color=”#000000″ ul_text_color=”#000000″ ol_text_color=”#000000″ quote_text_color=”#000000″ header_2_font=”Roboto|500|||||||” header_2_text_color=”#232323″ header_2_font_size=”40px” header_3_text_color=”#005292″ header_4_text_color=”#005292″ header_5_text_color=”#005292″ header_6_text_color=”#005292″ custom_margin=”0px||0px||false|false” custom_padding=”0px||0px||false|false” hover_enabled=”0″ global_colors_info=”{}” theme_builder_area=”post_content” sticky_enabled=”0″]

Electronic invoice<\/h1>\n

– From July 1st<\/sup>, 2024\u00a0–<\/p>\n

Preamble<\/h3>\n

Since <\/sup>January 1st<\/sup>, 2017, companies signing public procurement contracts already have the obligation to transmit invoices in dematerialized format via the public platform “Chorus Pro”.<\/p>\n

Finance Act for 2020 has generalized this electronic invoicing obligation to all private sector companies.<\/p>\n

The reform has 2 axes:<\/p>\n

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

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).<\/p>\n

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.<\/p>\n

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<\/sup>, 2021.<\/p>\n

Table of contents<\/h3>\n

1. Obligation to invoice electronically “e-invoicing\u201d 4<\/strong><\/p>\n

1.1.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Obligation to issue electronic invoices. 4<\/p>\n

1.2.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Timetable for reform… 5<\/p>\n

1.3.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 How do we assess the size of the company?. 6<\/p>\n

1.4.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 What operations are concerned?. 6<\/p>\n

1.5.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 What are the mentions to be made on the invoices?. 7<\/p>\n

1.6.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 The choice of a dematerialized platform… 7<\/p>\n

2. The transmission of transaction data to the tax administration “e-reporting”. 9<\/strong><\/p>\n

2.1.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 What is e-reporting?. 9<\/p>\n

2.2.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Which operations are concerned?. 9<\/p>\n

2.3.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Which companies are subject to e-reporting?. 10<\/p>\n

2.4.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 How will the data be transmitted?. 10<\/p>\n

2.5.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Summary of the obligations incumbent on companies 11<\/p>[\/et_pb_text][et_pb_button button_url=”https:\/\/www.groupe-aplitec.com\/wp-content\/uploads\/2022\/02\/Electronic-invoice-02.2022-1.pdf” url_new_window=”on” button_text=”Download” button_alignment=”center” _builder_version=”4.14.7″ _module_preset=”default” hover_enabled=”0″ global_colors_info=”{}” theme_builder_area=”post_content” sticky_enabled=”0″][\/et_pb_button][\/et_pb_column][\/et_pb_row][\/et_pb_section]\n","protected":false},"excerpt":{"rendered":"

Electronic invoice – From July 1st, 2024\u00a0– Preamble 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 […]<\/p>\n","protected":false},"author":7,"featured_media":6236,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[61,22,19,20,51,23,59,50],"tags":[],"class_list":["post-6345","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting","category-actualites","category-comptable","category-fiscal","category-international-en","category-international","category-news","category-tax"],"yoast_head":"\nNote - Electronic invoice<\/title>\n<meta name=\"description\" content=\"Finance Act for 2020 has generalized this electronic invoicing obligation to all private sector companies. 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