Roche & Cie

Details on the transmission of electronic invoices to the administration

21 Nov 2016

By 2020, all publicly traded companies will have to submit their invoices electronically to public purchasers, which are imposed at different dates depending on the size of the companies, namely:

-1st January 2017 for large companies;

-1st January 2018 for medium-sized enterprises (SMEs);

-1 January 2019 for small and medium-sized enterprises (SMEs);

January 1, 2020 for micro-enterprises.

A decree has just laid down the mandatory information to be included in these electronic invoices:

– the date of issue of the invoice;

– the name of the issuer and the addressee (whose identity number or, failing that, the identifier will be fixed by order of the Minister for the Budget);

– the unique number based on a chronological and continuous sequence, established by the issuer of the invoice, the numbering being able to be established under the same conditions on one or more series;

– in the case of a contract executed by means of purchase orders, the number of the purchase order or, in the other cases, the number of the commitment generated by the financial and accounting system of the public entity;

– the identification code of the department responsible for payment;

– the date of delivery of the supplies or of the performance of the services or works;

– the quantity and precise description of the products delivered, the services and works carried out;
– the unit price, exclusive of taxes, of the products delivered, of the services and works carried out or, where appropriate, their fixed price;

– the total amount, exclusive of taxes and the amount of the tax payable, as well as the distribution of these amounts by value added tax rate or, where appropriate, the benefit of an exemption;

– possibly, the particular arrangements for settlement;

– incidentally, information relating to deductions or additional payments.

In practice, the filing, transmission and receipt of electronic invoices must be carried out on the “chorus pro” billing portal, in accordance with technical procedures which will be determined subsequently by a decree.

Decree No. 2016-1478 of 2 November 2016, OJ of 4