Major billing repairs

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Since January 2023, small businesses have been listed on the RNE (Register of National Business). In addition, new social and tax measures have come into force. The newer ordinances will also lead to billing reforms from 2024. What are the new mandatory information on bills? How will the bills be materialized?

Coming soon: new mandatory information on billing

Reminder, Since May 15, 2022Any small business must indicate “Individual Entrepreneur” or their initials “EI” after or before their name, on all of their professional documents, including invoices.

In October 2022, a new billing decree for auto entrepreneurs was published. It will come into effect on the 1stany July 2024.

Going forward, small businesses will have to include four new statements in their invoices:

  • the customer’s delivery address if different from the billing address (in the case of merchandise sales);
  • In the case of a BtoB activity, a SIREN number for the client if he is resident in France, or a VAT number within the community if the client is a professional and his company is registered in the EU but outside France;
  • the category of the billed transaction (sale of goods, provision of services, or both);
  • “Option to pay tax according to deduction”, if the auto entrepreneur chooses to pay VAT according to deduction.

In general, auto-entrepreneurs pay VAT according to receipts (another option for paying taxes), that is, when the customer pays. If you want to pay VAT according to the deduction, you must submit an application to the Tax Department. You will then pay this tax once the invoice is issued.

The thresholds for VAT exemption (exemption based on value added tax) were reassessed in January 2023: 91,800 euros in sales for purchase/resale activities and accommodation services, 36,800 euros for the provision of commercial or craft services and self-employed activities.

Compulsory progressive electronic billing system

Soft billing, or electronic billing, will interest all entrepreneurs, regardless of their activity. We are not talking about simple digital invoices (PDF files sent via email), but invoices posted via an authorized platform.

This will ensure that all mandatory information is present, and will avoid errors in numbering, date, etc.

This electronic billing system will be implemented gradually, in order to enable small enterprises to anticipate this reform.

Thus, from 1any July 2024, the self-employed person should receive only non-material bills. This would be the case, for example, if he received invoices from his suppliers.

It is only from 1any January 2026 that bot entrepreneurs themselves will have to switch to electronic billing for their clients (if the latter are professionals, in the case of BtoB activity).

Publication date: 02/20/2023


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