Question 3495 — businesses

Summary

Mr. Nicolas Ray draws the attention of the Minister Delegate to the Minister of the Economy, Finance and Industrial and Digital Sovereignty, responsible for commerce, crafts, small and medium-sized businesses and the social and solidarity economy, to the conditions for implementing the electronic invoicing obligation for businesses. Initially planned for July 1, 2024, the generalization of invoicing electronic was postponed by article 91 of law no. 2023-1322 of December 29, 2023 on finance for 2024. Thus, from September 1, 2026, all companies must be able to receive electronic invoices; large companies and mid-sized companies (ETI) will be required to issue electronic invoices. The following year, it will be small and medium-sized enterprises (SMEs) and very small businesses (SMEs) which will in turn be affected by the obligation to issue electronic invoices. During the discussion in Parliament, the Government announced that these new obligations would come at no additional cost to businesses. For this, the development of a free public invoicing portal (PPF) was envisaged until, by press release dated October 15, 2024, the Ministry of the economy and finance renounces this platform. Companies will then have to use a private service provider from a list of more than 70 registered dematerialization platforms. This announcement has raised many concerns, particularly among VSEs and SMEs, who fear the costs associated with these solutions and the technical difficulties of their implementation. This is why the MP wishes to know the measures that The Minister intends to take steps to guarantee that the obligation to issue electronic invoices can be done in an accessible and equitable manner for all companies. He would like the possibility of offering a public platform to all SMEs and VSEs to be re-examined for the implementation of this electronic invoicing obligation. Failing this, he would like to know whether financial and technical support will be provided by the State in order to support VSE-SMEs, often faced with budgetary constraints and a lack of digital skills. Finally, he would like to know the regulatory measures he is considering to avoid potential malfunctions of certified platforms and overcharging for services provided to businesses. The simplification and modernization of relations between the tax administration and companies cannot do this by increasing their costs, which are already subject to some of the highest compulsory levies in Europe.

Machine translation from French. The official text remains authoritative.

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