Electronic Invoicing Under French Law

The delivery of an invoice – i.e.: a document issued by an individual or entity that has provided products and/or services to a customer – is imposed under French law for tax and accounting purposes. Electronic invoicing is allowed, provided that certain conditions are complied with. On the European level, a recent Directive provides some harmonization of the conditions of electronic invoicing within the European Union.

The following questions have been addressed in this article:

What legal requirements apply to invoicing?
What sanctions apply when one of the above-mentioned requirements is not complied with?
Do these requirements also apply to electronic invoicing?
Is there a common rule applying to electronic invoicing within the EU?


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