The period for which the transmission is made.Regarding these transactions, the data to be transmitted by the VAT taxable person are: The data to be transmitted to the tax authorities concerning transactions carried out with non-VAT subject persons.The payment of the tax according to the debits, when the service provider has opted for this.Information that the transactions giving rise to an invoice consist exclusively of deliveries of goods or services or consist of both categories of transactions.The delivery address of the goods, where different from the customer’s address.These mentions concern the transactions carried out between liable for VAT, they are: The new mandatory information to appear on invoices Warning: The obligation to receive invoices in electronic format will be mandatory from July 1 st 2024 for all companies, regardless of their size, as soon as their supplier is required to issue in electronic format. From January 1 st 2026 for small and medium-sized enterprises as well as for micro-enterprises.Īlso affected by this obligation are taxable persons who are not liable for VAT (micro-entrepreneurs and legal persons with VAT exemptions) in order, particularly to control threshold overruns.From January 1 st 2025 for mid-sized companies.From July 1 st 2024 for large companies.II – The implementation of the electronic invoiceĪll transactions carried out between VAT taxable persons established in France must use the electronic invoicing process according to the following schedule: The platform must be able to offer a readable invoice if the user wishes. Any company is free to choose the dematerialization platform(s) of its choice, partner platform and/or public invoicing portal, according to its needs. Similarly, when companies issue their invoices to their customers, they will have to use the services of a platform. This platform can be the same as the provider’s, a separate platform, or the public billing portal. Supplier invoices will be sent to companies in electronic form through the chosen platform(s).
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