France e-invoicing and e-reporting 2023 – information package

In France, new requirements about e-invoicing and e-reporting will take place from 2023 to 2025.

This blog gives a short overview of these new requirements and provides initial inputs about SAP solution.

• All companies will need to be able to receive invoices in electronic format as of January 1, 2023.
• It will also be imposed, depending on  businesses size, to issue invoices electronically , in addition to some data to the tax administration,  gradually between 2023 and 2025.
• In addition to e-invoicing, the status of the invoice  and also the payment status, will need to be transmitted.
• e-reporting will be required for B2C and International B2B processes, where some data will be send to the tax administration even if they do not originate from an electronic invoice.

With e-invoicing France will follow a “Y” schema for B2B domestic invoices.

• Invoices are sent to private platforms or directly to public platform « Chorus Pro »
• Invoices and invoicing data are sent from Chorus Pro to Tax Authorities

e-invoicing (Source : AIFE)

With e-reporting, invoicing data are sent to tax authorities without transfer to customer :

e-reporting (Source : AIFE)

SAP solution to cover these requirements is SAP Document Compliance.

SAP Document Compliance

SAP Document Compliance is a global, standard solution to address local regulations for the exchange of electronic documents with tax authorities or business partners.

Framework feature overview is :

• Comprehensive operations and monitoring thanks to a central “cockpit” and UI-Navigation to business process
• Full process automation with communication and error handling
• End-to-end processes via flexible configurations and predefined actions throughout all statuses
• Document storage and archiving
• Process Auditing with full electronic document history
• SAP Business Process Integrations

SAP Document Compliance – PaaS :

• The PaaS solution provides country-specific pre-configured content on SAP Document Compliance, on-premise edition and SAP Business Technology Platform that can be deployed out-of-the-box to manage e-invoices and real-time reporting requirements. Example : Three corners model for Italy and Sdl.

SAP Document Compliance – SaaS :

• SAP Document Compliance, cloud edition provides a ready-to-use end-to-end integration that allows to send and receive fully compliant invoices with no communication flows to be deployed/maintained by customers. Example : Four Corners model for Peppol standard.

As a conclusion, SAP is ready for next steps :

• The various formats expected will be described in the external specifications of the public platform, a first version of which will be released at the end of September 2021.
• A ratification bill is expected to be submitted to Parliament by the end of December 2021
• Design based on SAP existing solution can start, please stay tuned !