{"id":13158,"date":"2023-10-11T11:23:04","date_gmt":"2023-10-11T09:23:04","guid":{"rendered":"https:\/\/mjr.gmbh\/?p=13158"},"modified":"2025-11-26T15:42:13","modified_gmt":"2025-11-26T14:42:13","slug":"finance-act-2024-introduction-of-electronic-invoicing","status":"publish","type":"post","link":"https:\/\/www.mjr.gmbh\/en\/post\/finance-act-2024-introduction-of-electronic-invoicing\/","title":{"rendered":"Finance Act 2024: electronic invoicing France"},"content":{"rendered":"<section class=\"l-section wpb_row us_custom_8ee4f955 height_small width_full\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_flex valign_top type_default stacking_default\"><div class=\"vc_col-sm-6 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"wpb_text_column us_custom_7abffff6\"><div class=\"wpb_wrapper\"><div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Inhalt<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69dbd5e0e07d9\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69dbd5e0e07d9\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.mjr.gmbh\/en\/post\/finance-act-2024-introduction-of-electronic-invoicing\/#The_objectives_of_electronic_invoicing\" >The objectives of electronic invoicing:<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.mjr.gmbh\/en\/post\/finance-act-2024-introduction-of-electronic-invoicing\/#e-Invoicing_implementation_timetable\" >e-Invoicing implementation timetable:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.mjr.gmbh\/en\/post\/finance-act-2024-introduction-of-electronic-invoicing\/#Finance_act_2024_MJR_supports_you_through_this_change\" >Finance act 2024:MJR supports you through this change:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.mjr.gmbh\/en\/post\/finance-act-2024-introduction-of-electronic-invoicing\/#Electronic_invoice_format\" >Electronic invoice format<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.mjr.gmbh\/en\/post\/finance-act-2024-introduction-of-electronic-invoicing\/#Invoice_status_information\" >Invoice status information<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n\n<\/div><\/div><\/div><\/div><\/div><div class=\"vc_col-sm-6 wpb_column vc_column_container has_bg_color\"><div class=\"vc_column-inner us_custom_88f09184\"><div class=\"wpb_wrapper\"><div class=\"w-image us_custom_fcf66a6c has_height has_ratio align_left\"><div class=\"w-image-h\"><div style=\"padding-bottom:100%\"><\/div><img decoding=\"async\" width=\"600\" height=\"600\" src=\"https:\/\/www.mjr.gmbh\/wp-content\/uploads\/P_james.jpg\" class=\"attachment-full size-full\" alt=\"patrick james Mjr gmbh\" loading=\"lazy\" \/><\/div><\/div><div class=\"wpb_text_column us_custom_26cf2a57\"><div class=\"wpb_wrapper\"><p style=\"text-align: left;\"><span style=\"font-size: 14pt;\"><strong>Patrick James<br \/>\n<\/strong>Senior Consultant<strong><br \/>\n<\/strong><\/span><\/p>\n<p style=\"text-align: left;\"><span style=\"font-size: 12pt; text-align: right;\">Your partner for ERP and technology.<\/span><\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"vc_col-sm-12 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"wpb_text_column us_custom_33c3a0a5\"><div class=\"wpb_wrapper\"><p><span style=\"font-size: 14pt;\">The age of digitization is now! Companies must constantly re-evaluate their processes and the technologies they use. To control processes efficiently, it is necessary to process data quickly and gain valuable insights from it. This is the ideal that is strived for within Digital Transformation. Many companies today are trying to realize this ideal through digitization projects.<\/span><\/p>\n<\/div><\/div><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p><span style=\"font-size: 14pt;\">From July 1, 2024, electronic invoicing will gradually become the norm for exchanges between VAT-registered companies established in France.<\/span><span style=\"font-size: 14pt;\">Rest assured, the technical and functional constraints and obligations are known, and we are working to quickly offer you a projection towards an easy and pragmatic preparation and implementation path.<\/span><\/p>\n<\/div><\/div><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><h2><span class=\"ez-toc-section\" id=\"The_objectives_of_electronic_invoicing\"><\/span><strong>The objectives of electronic invoicing:<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-size: 14pt;\">The objectives of the French government, which have spoken in favor of the introduction of electronic invoicing:<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 14pt;\">o Strengthen fraud prevention and control<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">real-time insight into economic reality, and better manage economic policy<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">Reduce administrative burden<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">Reduce payment times<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">Increase productivity<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">Simplify pre-filling of VAT returns<\/span><\/li>\n<\/ul>\n<\/div><\/div><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><h3><span class=\"ez-toc-section\" id=\"e-Invoicing_implementation_timetable\"><\/span><strong>e-Invoicing implementation timetable:<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-size: 14pt;\">The current timetable for the introduction of electronic invoicing is as follows:<\/span><\/p>\n<p><span style=\"font-size: 14pt;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-13151\" src=\"https:\/\/mjr.gmbh\/wp-content\/uploads\/finance_act_timetable.jpg\" alt=\"finance act timetable\" width=\"650\" height=\"319\" srcset=\"https:\/\/www.mjr.gmbh\/wp-content\/uploads\/finance_act_timetable.jpg 1269w, https:\/\/www.mjr.gmbh\/wp-content\/uploads\/finance_act_timetable-300x147.jpg 300w, https:\/\/www.mjr.gmbh\/wp-content\/uploads\/finance_act_timetable-1024x503.jpg 1024w\" sizes=\"auto, (max-width: 650px) 100vw, 650px\" \/><\/span><\/p>\n<p><span style=\"font-size: 14pt;\">Invoices will no longer be sent directly from the supplier to the customer, but will be transmitted via platforms. Each company will choose the platform of its choice:<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 14pt;\">either the public Chorus Pro invoicing portal (currently used for transactions with the state or local authorities, but due to evolve)<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">or a private partner dematerialization platform registered with the tax authorities. The list of partner platforms will be available and updated on the website <a href=\"http:\/\/impots.gouv.fr\" target=\"_blank\" rel=\"noopener\">impots.gouv.fr<\/a> <\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 14pt;\">Please note that the private dematerialization platform partners will not be known before September 2023.<\/span><\/p>\n<\/div><\/div><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><h3><span class=\"ez-toc-section\" id=\"Finance_act_2024_MJR_supports_you_through_this_change\"><\/span><strong>Finance act 2024:MJR supports you through this change:<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-size: 14pt;\">This reform will have an impact on the organization of your information system, as well as on your ERP.<br \/>\nFor this, MJR, alongside its partners IBM, INFOR and <a href=\"https:\/\/interform400.com\/\" target=\"_blank\" rel=\"noopener\">InterForm<\/a>, has set up and is coordinating a technical committee to support you.<br \/>\nThe final technical details are expected from the public authorities in the coming weeks, particularly concerning the approved platforms.\u00a0<\/span><\/p>\n<\/div><\/div><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><h3><span class=\"ez-toc-section\" id=\"Electronic_invoice_format\"><\/span><strong>Electronic invoice format<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-size: 14pt;\">The format of electronic invoices has also been specified. Operators of partner dematerialization platforms and the public invoicing portal must transmit electronic invoices in specific formats.<br \/>\n3 types of formats have been defined:<br \/>\n<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 14pt;\">Cross Industry Invoice (CII) format<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">Universal Business Language (UBL)-format<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">a mixed format consisting of a structured data file in XML format and a PDF file.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 14pt;\"><strong>Notice: <\/strong><\/span><span style=\"font-size: 14pt;\">The recipient&#8217;s dematerialization platform operator must take care of formatting the electronic invoice for its customer&#8217;s needs.<\/span><\/p>\n<\/div><\/div><div class=\"wpb_text_column us_custom_8c42ed40\"><div class=\"wpb_wrapper\"><h3><span class=\"ez-toc-section\" id=\"Invoice_status_information\"><\/span><strong>Invoice status information<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-size: 14pt;\">Partner dematerialization platform operators and the public invoicing portal must provide their users with information on the status of the invoice concerned:<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 14pt;\">&#8222;<strong>Deposit&#8220; <\/strong> If the invoice has been accepted by the issuer&#8217;s platform<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">&#8222;<strong>Rejection&#8220;<\/strong>By the sender&#8217;s or recipient&#8217;s platform if the invoice does not comply with the rules.<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">&#8222;<strong>Refused&#8220; <\/strong>By the recipient of the invoice<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">&#8222;<strong>Cashed&#8220;<\/strong> This status also includes payment data.<\/span><\/li>\n<\/ul>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row height_medium full_height valign_center\" id=\"kontakt\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_flex valign_top type_default stacking_default\"><div class=\"vc_col-sm-12 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"g-cols wpb_row via_flex valign_top type_default stacking_default\"><div class=\"vc_col-sm-3 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"w-image style_circle align_center\"><div class=\"w-image-h\"><img decoding=\"async\" width=\"350\" height=\"350\" src=\"https:\/\/www.mjr.gmbh\/wp-content\/uploads\/Michael_350x350.png\" class=\"attachment- size-\" alt=\"Michael raber\" loading=\"lazy\" srcset=\"https:\/\/www.mjr.gmbh\/wp-content\/uploads\/Michael_350x350.png 350w, https:\/\/www.mjr.gmbh\/wp-content\/uploads\/Michael_350x350-300x300.png 300w, https:\/\/www.mjr.gmbh\/wp-content\/uploads\/Michael_350x350-150x150.png 150w\" sizes=\"auto, (max-width: 350px) 100vw, 350px\" \/><\/div><\/div><\/div><\/div><\/div><div class=\"vc_col-sm-9 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">[vc_custom_heading text=&#8220;Contact us directly!&#8220; 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The age of digitization is now! Companies must constantly re-evaluate their processes and the technologies they use. To control processes efficiently, it is necessary to process...","protected":false},"author":18,"featured_media":13115,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[8],"tags":[],"tutorial_kategorie":[],"class_list":["post-13158","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-post"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Finance Act 2024: electronic invoicing France - MJR GmbH<\/title>\n<meta name=\"description\" content=\"New financial law coming \ud83d\udcdc Introduction of electronic invoicing mandatory in France from 2024.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.mjr.gmbh\/en\/post\/finance-act-2024-introduction-of-electronic-invoicing\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Finance Act 2024: electronic invoicing France - 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