The recording of invoices and their data is used by many countries in Europe. In addition to administrative simplification, it helps fight fraud. Electronic invoicing, a community obligation in exchanges with management, will be extended to transactions between businesses in France.
The General Directorate of Public Finance (DGFiP) examines the generalization of electronic invoicing in its October 2020 report “VAT in the digital age in France” and explains the reform envisaged by the government. In order for the reform to be effective, electronic invoicing (e-invoice) should be done together with electronic transmission of data (e-reporting).