France is about to switch from post-audit e-invoicing to a clearance model in 2024. That means e-Invoicing will become obligatory for businesses.

The country decided to implement both e-invoicing and e-reporting, the latter being the transmission to the administration of certain information relating to commercial transactions that are not included in the former.

France is one of the first European countries that decided to implement e-invoicing obligations in business to government (B2G) relations.

As of July 1, 2024, the obligation to receive invoices in electronic format will be mandatory for all companies.