Obligation to dematerialize invoices in 2024, we help you see more clearly
Our customers are starting to wonder about the obligation to dematerialize invoices in 2024 and are asking us on the subject.
- What is a paperless invoice?
- Who is affected?
- What is the timeline for implementation?
- How do I set up e-invoicing?
- How does the government communicate?
- How will SENEF and its solutions support you?
These are all questions that Nicolas FAUVEL, SENEF Product Manager, sheds light on.
Here is a summary of the information related to this obligation and the actions we will implement within our solutions.
What is a paperless invoice?
In accordance with the new Article 289 bis of the General Tax Code, an electronic invoice is an invoice issued, transmitted and received in a dematerialized form and which necessarily includes a minimum base of data in structured form, which differentiates it from "paper" invoices or ordinary PDFs.
In other words, the electronic invoice contains, in its structure and in a particular format, the information that characterizes it.
These invoices will only be valid if the authenticity of their origin (identified issuer), the integrity of their content (non-modifiable) and their legibility are guaranteed.
Who is affected by the obligation to dematerialize invoices?
This obligation only applies to the inter-company invoice, i.e. B2B, and not to the invoicing of a company to a particular customer, i.e. B2C.
What is the timeline for implementation?
Upon receipt, all companies subject to VAT will have to offer this service by1 July 2024.
In the issuing sector, the schedule is broken down according to the size of the companies:
- Company with more than 5000 employees >> July 2024
- Company with 250 to 4999 employees >> January 2025
- Company with fewer than 249 employees >> January 2026
How do I set up e-invoicing?
Companies will then have 2 options to implement electronic invoicing:
- Use a dematerialization platform known as a "partner" of the administration
- Use the public invoicing portal, which will be based on the Chorus Pro platform (which has already been providing the dematerialized exchange of invoices for transactions with the public sector since 2017)
How does the government communicate?
The Ministry of the Economy and Finance estimates that the lever for simplifying and accelerating the digital transition of companies, the generalization of electronic invoicing, represents, particularly for small and medium-sized enterprises, a gain of more than €4.5 billion per year (see preliminary assessment PLFR 2022).
"This reform brings great progress for companies:
- Strengthening their competitiveness thanks to the reduction of the administrative burden and the productivity gains resulting from dematerialisation,
- Simplification, in the long term, of their VAT reporting obligations thanks to the pre-filling of declarations,
- Improvement of the fight against fraud, for the benefit of economic operators in good faith and fair competition,
- Improved real-time knowledge of business activity. »
Source: https://www.economie.gouv.fr/generalisation-facturation-electronique-calendrier-reforme
How will SENEF and its solutions support you?
For our part, we are already connected to CHORUS PRO and so we will mainly use this platform for the dematerialization of invoices.
However, we do not exclude other potential interfaces at the request of customers, but which will have to be analysed and studied before any development.
CHORUS PRO will offer an experimental phase from 3 January 2024 in order to be able to carry out initial connection tests and we will be sure to keep you informed until then.
The SENEF teams of your PORGISAP – PROGICLEAN – SEENET solutions are at your disposal to answer all your questions and support you in this process.
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Nicolas Fauvel
Product Manager
SENEF – PROGICLEAN