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    The European Council has allowed France to impose the mandatory use of B2B electronic invoice.

    On 17 January, the European Council authorized France to implement mandatory B2B electronic invoice, to be phased in beginning 1 January 2024 and ending 31 December 2026.

    Once the Direction Générale des Finances Publiques (DGFiP) approved the Budget Law that establishes the obligation to use the B2B electronic invoice, everything is in place for the mandatory use of the electronic invoice to become a reality.

    What are the key deadlines for companies? 

    Implementation of the B2B e-invoice in France will be as follows: 

    • Large companies: by 1 July 2024. These are companies with more than 5,000 employees and a turnover exceeding €1.5 billion or a €2 billion balance sheet.
    • Medium-sized companies: by 1 January 2025. 
    • Small companies: by 1 January 2026. Small companies are those with less than 250 employees and a turnover of less than 50 million euro or a 43 million euro balance sheet.

    As shown above, the implementation process will be phased and will take 1 year and a half. Once companies have completed this process, paper invoices will no longer be valid as proof of transactions or to justify VAT deductions.

    Which electronic invoicing model will France follow?

    The country will use a billing model called clearance. This model is gaining more and more traction and is already present in countries such as Italy and Mexico. In fact, it is the most widely used billing model in Latin American countries. 

    Although it varies from country to country, the clearance model establishes that the state intervenes in the sending of invoices. In France, companies must either connect to a certified service provider (following DGFiP requirements) or report their invoices manually through Chorus Pro. Chorus Pro is the French government’s e-invoicing platform, which is already in use today for B2G invoices.

    The transition and adaptation process required for implementing the use of electronic invoicing can be a challenge and many companies have relied on the expertise of a partner. 

    Voxel develops solutions for the digitization of the value chain. Bavel is the reference platform for e-invoicing in the tourism industry. If you want to know how we can help you implement B2B e-invoicing at your company, please write to info@voxelgroup.net and you will be contacted by an expert from our team. You can also get more information at our website