The generalization of electronic invoicing will start well in 2024

It is not because certain deadlines seem distant that they should not be anticipated. Managers will have to seriously prepare for the transition to inter-company electronic invoicing, the timing and implementation of the generalization of which have been confirmed in the amending finance law for 2022. From 1^er July 2024, all entities subject to VAT must be able to receive and process electronic invoices. All large companies will also have to issue them in this format; what most of them are already doing.

But the smallest are far from having all taken the plunge into digital transformation. This is why they will benefit from an additional period of time to upgrade their system and dematerialize their invoices. The deadline is set for 1^er January 2025 for medium-sized companies (ETI), then on 1^er January 2026 for SMEs and microenterprises. Since 2020, all…