VAT in the Digital Age : report de l'entrée en vigueur de la facturation électronique pour la France, où en est l'Allemagne ?

The Bercy press office announced on 28 July 2023 the report on the entry into force of electronic invoicing. Decree no. 2021-1190 of 15 September 2021 provided for a generalisation of electronic invoicing in three stages for French companies from 1 January 2021.he Jérôme Fournel, Director General of the DGFiP, announced at the Congress of Experts-Comptables in September 2023 that electronic invoicing would enter into force in 2026.

Qu'est-ce que la facturation électronique ?

With electronic invoicing, also known as e-invoicing, companies in France are obliged to send their invoices via an administration's partner invoicing platform (PDP) or via the public invoicing portal. Chorus Pro. Seules les activités nationales sont concernées.

The objectives of this generalisation of electronic invoicing would be to combat tax fraud, to strengthen the competitiveness of companies by means of deregistration and a reduction in administrative charges, and to improve understanding of the economy of companies in real time.

Quel est le calendrier ?

The calendar for the generalisation of invoicing envisaged, as of 1 January 2015he In addition to the electronic receipt of invoices for all insured companies and the electronic transmission of invoices for large companies, the electronic transmission will enter into force on 1 July 2024. Electronic transmission would also enter into force for small and medium-sized enterprises in 2025 and for SMEs and micro-enterprises in 2026.

The new calendar for electronic invoicing will be announced within the framework of the Finance Law for 2024. The provisional calendar envisages the launch of the public invoicing portal at the end of 2024. Qualifications and tests are planned for the beginning of 2025, as well as the pilot phase of the public invoicing portal. In 2026, the year of implementation, electronic invoicing will be mandatory for the receipt and transmission of electronic invoices, and the system is scheduled to be put into operation from 2027.

Quelle est la situation en Allemagne ?

Germany is also planning a progressive transition to electronic invoicing. This system is included in the scope of the ViDA (VAT in the Digital Age) initiative presented by the European Commission at the end of 2022. This project envisages a modernisation of the European VAT system by 2028.

In Germany, the obligation of electronic invoicing will apply from 1 January 2018he However, the legislator has provided for transitional provisions for the years 2025 to 2027.

Until the end of 2025, businesses will still be able to send paper invoices and electronic invoices that do not conform to the new format for B2B transactions, subject to the agreement of the recipient. For 2026, this regulation will be maintained, subject to the additional condition that the issuer's business volume does not exceed €800,000. From 2027, paper invoices will no longer be accepted for B2B transactions and only electronic invoices, in or out of the new format, transmitted via electronic data exchange, will be authorised.

The one-stop shop (OSS) will also undergo an evolution. From 01/01/2025, local deliveries to B2C clients, sales subject to differentiated taxation, such as occasional goods and works of art, as well as deliveries subject to special tax rules relating to the place of taxation, may be declared, notamment la livraison de gaz, d'électricité et de chaleur, les livraisons à bord de navires, d'avions ou de train et les livraisons impliquant des services de montage.

If you have more questions, our experts-comptables franco-allemands are at your disposal in Paris and Bonn for personalised advice. In addition, we are happy to advise you throughout France and Germany by telephone and video conference. Votre expert-comptable franco-allemand FRADECO.

Cette note franco-allemande contient des informations résumées. Merci de nous contacter pour un conseil adapté à votre situation. Nous ne pouvons être tenus responsables d'une interprétation erronée.

Exclusion de garantie

The editing of these newsletters in French and German has been the subject of the greatest care, subject to modifications, errors and omissions. Cette présentation juridique abstraite dans cette newsletter ne peut en aucun cas remplacer un conseil individuel franco-allemand en matière de droit civil et fiscale pour chaque cas particulier. Des modifications ultérieures du cadre juridique, des avis de l'administration fiscale allemande ou française ou de la jurisprudence, y compris avec des effets rétroactifs, sont possibles.