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.
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