Article 195 of the Finance Act for 2021 entitled the Government to adopt by ordinance, within nine months of its publication, all necessary measures to ensure the generalization of e-invoicing. It’s done! The ordinance n°2021-1190 of September 15th, 2021[1] relating to the generalization of e-invoicing in the frame of domestic B2B transactions end e-reporting (hereinafter, « the ordinance ») have been published on Thursday September 16th, 2021. As a reminder, the purpose of this ordinance is to progressively generalise (i) e-invoicing to all transactions between taxable persons and (ii) the transmission of complementary transaction and payment data.
