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France Issues Five E-Invoicing Guidance Notes for SMEs

France Issues Five E-Invoicing Guidance Notes for SMEstax-authority
Official GuidanceWednesday, March 8, 2023

The French tax administration (DGFiP) has published five educational guidance notes on electronic invoicing, developed in collaboration with a panel of very small enterprises and small and medium enterprises (TPE/PME).

The guidance notes are available in the "Documentary Resources" section of the professional tax website, under the electronic invoicing section for business-to-business transactions and transmission of invoicing data. The materials aim to help businesses better understand the requirements and processes for mandatory electronic invoicing between companies.

The collaborative development approach with TPE/PME reflects the administration's focus on supporting smaller businesses in adapting to the electronic invoicing obligations that will affect business-to-business transactions in France.

Prepared byCore Europe VAT Review Team
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