France introduced in its recently eFinance Law for 2021 mandatory e-invoicing. It will be launched in a phased approach. The requirement to provide e-invoices to businesses is combined with a condition to transmit the e-invoice data to the French tax authorities as part of an e-reporting mechanism. Under the new Law, these requirements will be phased between January 2023 and January 2025 depending on the company’s size: 2023 for large companies (2023); mid-sized companies (2014); and small and medium companies (2025).

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