![]() ![]() Mentions obligatoires des factures au sens du code général des Impôts et du code du commerce Long-term objective: progressive elimination of PDF format, both native and non-native Two new mentions that are useful to include as a requirement for invoices: VATpayment options on debits and the nature of the operations (sales, service, combined).All mentions required by tax regulations and commercial law.Data sent natively in a structured formatįor invoices sent in structured format, the data to be extracted for tax authorities includes:.There are two different types of cases regarding data: In particular, implementation must take the size of impacted companies into account:Ģ024: Requirement for all companies to receive electronic invoices requirement for large companies to issue invoices in electronic formatĢ025: Requirement for mid-sized companies to issue electronic invoicesĢ026: Requirement for VSE and SME companies to issue electronic invoices 2) CHARACTERISTICS OF DATA TO BE TRANSMITTED Obligatory electronic invoicing, combined with transmission to tax authorities, is scheduled for Jat the earliest (previously planned for 2023) and Januat the latest. Reduce filing costs and simplify declarations with pre-filled documents in the long-term.Improve knowledge about the economic situation by continually providing information concerning company activity.Reduce invoice processing costs in order to improve competitiveness.Strengthen VAT fraud prevention and the fight against fraud.The electronic invoice implemented by DGFIP has four main goals: Definition and principles of e-reportingĪccording to DGFIP, an e-invoice (electronic invoice) is defined as being a document that includes all the invoice information related to an invoice sent to a customer and tax authorities.Characteristics of the data to be transmitted.Definition of the main objectives for e-invoicing, along with an implementation calendar.We are pleased to inform you about some of the progress that was made based on the February 2020 workshop. These workshops will set the technical and operational conditions for applying the law. Since Article 153 of the 2020 French Finance Law was announced, ICD International has had the honor of participating in various workshops led by the French Directorate of Public Finance DGFIP.
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