With the letters sent to the European Commission on 12 April 2021 and 20 September 2021, France requested the authorization to implement an e-invoicing obligation claiming benefits for combatting value-added tax (VAT) fraud and evasion.
Now, France has obtained the derogation from Articles 218 and 232 of Directive 2006/112/EC on the common system of valued added tax, which will allow them to mandate B2B electronic invoicing.
This derogation will apply from 1 January 2024 to 31 Dece…