France takes decisive steps in mandating B2B e-invoicing

The French government has proposed the addition of an article to Projet de Loi Finance (budget law for 2021) that introduces mandatory e-invoicing in France, according to amendment no. II-3211. The amendment proposes to act by way of an ordinance within nine months of publication to:

• introduce mandatory e-invoicing via e-invoicing service providers for domestic B2B transactions; and
• introduce mandatory e-reporting obligation cross-border B2B and domestic B2C transactions.