Summary:

Initially announced as coming into effect on July 1st 2024, that date is now delayed and, as of August 2023, we are awaiting confirmation for when the mandate will come into effect.

What we do know is that the core requirements that make up the mandate and the associated invoicing framework are unlikely to change significantly and will regulate the following:

• The submission, reception, and transmission of e-invoices.
• The exchange of the invoice life cycle information.
• The transmission of e-reporting data to the tax authority in the context of international business-to-business transactions and transactions between businesses (B2B) and the end consumer (B2C) in France.

It will be important that customers include all the data requirements in their invoice data to ensure compliance.

Instructions:

Invoice Data Content

The minimum data content for the domestic B2B invoices is defined according to the French mandate deployment waves:

Data content for the first wave of deployment of the French 2024 mandate:

• The identity number of the taxable person (specified in the first subparagraph of Article R 123-221 of the Commercial Code (SIREN)) –
• Individual identification number of taxable person (provided for in Article 286 ter of the General Tax Code (intra-community VAT number)) –
• Individual identification number of tax representative of the taxable person (provided for in Article 286 ter of the General Tax Code (intra-community VAT number)) –
• Country – taxable person
• Identity number of customer (specified in the first subparagraph of Article R 123-221 of the Commercial Code (SIREN)) –
• Individual identification number of customer (provided for in Article 286 ter of the General Tax Code (intra-community VAT number)) –
• Country – customer
• Category of the transaction: delivery of goods (LB) / supply of services (PS) / dual (LBPS)
• Date of issue of the invoice
• Unique invoice number
• Corrected invoice number if a corrective invoice is issued
• Option to pay VAT on debits (the due date is not the date of receipt)
• Total excluding VAT broken down by tax rate
• Corresponding tax amount broken down by tax rate
• Applicable VAT rate (to be broken down if multiple)
• Total amount payable excluding VAT
• Tax amount payable
• In case of exemption, reference to the legal provision
• Invoice currency code/description
• “Self-billing” indication
• Reference to a special scheme referred to in Article 242 nonies A (15 and 16 of I)
• “Reverse charge” indication
• Date of delivery of the goods or completion of the service
• The date of advance payment, if different from the date of issue of the invoice

During the last wave of deployment of the French 2024 mandate (schedule not confirmed), French authorities are planning to extend the data content with the following fields:

• Price reduction (price discounts, discounts, rebates)
• Precise description of the goods delivered or services rendered
• Quantity of goods delivered or services rendered
• Price excluding VAT for each item of goods delivered or services rendered
• Delivery/service address, if different from the customer address
• Date of issue of the corrected invoice in the case of correcting invoice
• Discount information

Eco-contribution (Art. L.541-10 of the Environmental Code)