France mandatory B2B e-invoicing

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France is considering introducing mandatory B2B e-invoicing. Like many other countries, it is taking actions to reduce its tax gap and recently the French minister of Action and Public Accounts announced aggressive measures to fight VAT fraud.

The French government is now organising a ‘consultation’ with small and medium sized businesses. While businesses are consulted for their views, it is becoming clear that the government’s intention is to introduce an e-invoicing mandate. Timelines and requirements will become clearer over the next months. Mandatory e-invoicing for suppliers to French government entities invoicing is being rolled out and will apply to all French companies by 1 January 2020.

Further, France has recently announced additional invoice content requirements, which will be mandatory for all invoices issued the in country. These include distinguishing the billing address of the buyer and supplier if it is different from their office address, as well as including the purchase order number if the customer has already established it. The changes will come into effect by 1 October 2019. Tungsten Network is already capable of handling the requirements with company addresses labelled ‘Invoice from’ and ‘Invoice to’.

For more information about compliance and how to tackle it, watch Ruud van Hilten from Tungsten Network and Ellen Cortvriend from PwC discuss how compliance never stands still. Then download this report today.

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