Question 15777 — businesses

Summary

Mr. Pierre-Yves Cadalen draws the attention of the Minister of the Economy, Finance and Industrial, Energy and Digital Sovereignty to the decisions made by France in the implementation of the reform of electronic invoicing and e-reporting, as well as their consequences for the local economic fabric. As of September 1, 2027, all French companies will face the obligation to issue invoices electronic, particularly for all business to business (B2B) transactions. The Government, by deciding to formally derogate from the Council of the European Union regarding the VAT directive rather than maintaining the European legal framework, has decided to impose an acceleration of the digital transition. Consequently, by choosing to extend the system to B2B transactions without making any distinction in size or sector of activity, the Government has made a choice of over-regulation which does not result from the constraints of the European Union, as evidenced by the fact that only five member countries have chosen such generalization to date. In addition, the Government has gone back on its initial commitment to make available a completely free public billing portal (PPF), intended to protect businesses from additional costs. Indeed, the use of private partner dematerialization platforms (PDP) necessarily entails a logic of profitability for companies subject to the obligation. It is also an additional level which increases digital invoicing for the employer. This situation creates legal uncertainty with regard to the administration's active communication, pressing companies to equip themselves. To date, the list of approved platforms is not finalized, the decrees are not all published, the test phases are not completely completed. Companies therefore find it impossible to secure their digital transition. Therefore, small and micro businesses find themselves in a very precarious situation. In fact, they cannot invest in an adequate subscription imposed by private operators without real assurance of sustainability. This is particularly the case for non-sedentary professionals present in the markets who are also not always equipped to have good digital skills. Finally, this system raises serious concerns about the protection of company data. The volume of data collected calls into question the conformity of the reform with the General Data Protection Regulation (GDPR), in particular the principle of minimization of data and the principle of limitation of purposes set out in Article 5. In view of the case law of the Court of Justice of the European Union (CJEU) and the Council of State, the principles of proportionality and protection of business secrecy appear weakened here. Faced with this lack of technical and legal visibility and the increased economic difficulties of certain types of businesses, craftsmen and farmers, he asks what measures of flexibility, legal security and financial support the Government intends to implement to adapt this system to the reality of companies in difficulty.

Machine translation from French. The official text remains authoritative.

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