Product Information
News from e-invoicing and e-reporting in France
2023 Update : New timeline.
The new timeline of the French e-invoicing and e-reporting mandate has proposed an amendment to the Finance Bill of 2024, suggesting that the French e-invoicing and e-reporting mandate will start on 1 September 2026 (and 1 September 2027 for small companies)
This publication provides details of:
- The new implementation schedule for electronic invoicing in France,
- The involved parties and the billing flows,
- The announcement of the new SAP Document and Reporting Compliance product,
- Specifications issued by the government in version 2.0.
Ordinance No. 2021-1190 of September 15, 2021 provided the following details regarding the generalization of electronic invoicing in transactions between taxable persons with regard to value added tax and the transmission of transaction data:
All companies must be able to receive electronic invoices as of July , 2024 (instead of January , 2023).
The obligation to issue and transmit in the form of electronic invoices shall begin:
- July , 2024 for large companies
- January , 2025 for midsize companies
- January 2026 for small and medium-sized enterprises and micro-enterprises
The obligation to transmit information and payment data applies to companies according to the same timetable depending on the size of the undertakings.
The terms and conditions of application are set by decree in the Conseil d’État (end of 2021, beginning of 2022).
Cristalized specification, version 2.2, was provided by the authorities:
https://www.impots.gouv.fr/portail/specifications-externes-b2b
SAP Legal Change Notification:
o SAP S/4HANA Cloud, public edition: link.
o SAP S/4HANA Cloud, private edition, SAP S/4HANA, SAP ERP: link.
Details of the involved parties and the main schemes for the transmission of invoices:
Source : working document – AIFE – DGFIP – FNFE
All businesses established in France will be affected, as well as certain foreign companies registered solely for VAT, for their VAT transactions.
Document and Reporting Compliance
At the E-Invoicing and Reporting Compliance Virtual Summit 2021, SAP introduced a new product: SAP Document and Reporting Compliance. It provides an end-to-end solution for e invoicing and e-reporting through a cockpit as well as new functionality.
SAP plans to provide solutions to support e-invoicing and e-reporting adoption across the globe.
SAP Document and Reporting Compliance will be the preferred tool for communicating with partners and the public billing portal.
For invoicing, outgoing (or issued) electronic documents are automatically transmitted to business partners or tax authorities (as specified).
Incoming (or receiving) electronic documents are automatically integrated with any supplier invoice management solution for processing. The status of the documents is updated in real time, the allowed actions are checked accordingly.
All of this enables process orchestration with the necessary efficiency and audit trail.
A centralized cockpit enables you to automatically track potential failures, check errors, access reference transactions to enable transparent corrections, and communicate rejections to relevant stakeholders.
A harmonized central dashboard enables the monitoring of all mandates, from electronic documents to periodic reports.
A Comprehensive View allows you to review open electronic documents and control reporting at all stages, from preparation to submission.
- Real-time Transaction Data Reporting and periodic reporting are synchronized.
- With embedded analytics, you can establish consistency checks.
The solution benefits from a complete audit trail, from business operations to related rejects and corrections. All preparation activities and manual adjustments are automatically recorded and can be viewed.
In conclusion, SAP has the vision, the tools, the solutions, and the desire to support companies towards the digitalization needed by tax authorities.
For France, the deployment model will be confirmed once government decrees and specifications have been finalized. Solutions are there!
For further requests and collaboration, please register to workzone : Link
If you need access, please send an email to gsworkzone@sap.com with subject “Access to SAP Document and Reporting Compliance for France”. Link
Thank you for updating new requirements in France. It's very useful information.
Will SAP Document and Reporting Compliance act as Partner Dematerialization Platform (PDP) or Dematerialization Operator (OD) ? What solution SAP propose for B2G e-Invoicing in France? If I understand well, XML generation and submission are not part of eDocument solution.
XML generation and submission are part of SAP Document and Reporting compliance solution.
SAP solution for B2G e-invoicing in France is SAP Document and Reporting compliance, with Peppol. (see note 3079553 - eDocument France - EU eInvoicing: Installation Overview)
Hi Benoit,
Thank you for sharing the information on France e-invoice and e-reporting.
Now seeing SAP note launched for the e-invoicing solution in note 3079553 - eDocument France - EU eInvoicing: Implementation Overview. is this note cover solution for both eInvoice for domestic B2B invoices and e-reporting for non-domestic B2B and B2C?
If not, how the solution of the e-reporting will look like?
Hi Methaapanon,
Note 3079553 is related to eDocument France, covers Peppol and existing B2G processes but is not yet related to 2024 e invoicing and e-reporting requirements.
New notes related to this mid-2024 requirement should be available at the end of 2023.
E-reporting will be part of SAP Document and Reporting Compliance functionalities. You can have a flavor of how the reports will look like with already existing and delivered S/4 HANA French compliance reports.
FYI, about e reporting, the deadlines and frequencies for transmitting data will be specified in a later version of the external specifications from the French authorities. They are not know as of today (07.2022).
Regards,
Benoit
Hi Benoit,
Many thanks for prompt response.
If our system currently is ECC6 EHP8, does that mean the solution will be through eDocument Cockpit?
Any existing French compliance reports functionality that already delivered in ECC6 where I can see how it looks like?
Thank you.
Regards,
Molthaya
Dear Benoît,
Thanks a lot for this very good article.
I would have some extra questions if you please:
- PaaS vs SaaS: does SAP intend to register both solutions to french authorities? If so, if France do not specify to use Peppol network to submit e-invoices & e-reporting, I guess PaaS solution should be enough, or is there any major benefits to adopt SaaS solution?
- Inbound invoices: I have read that we should use VIM - Opentext to validate/post invoice get from the e-document. Could you please confirm that I could also send xml document from edoc cockpit to another invoice dematerialization tool?
Best regards,
Adrien