News from Endrix

As a reminder, the obligation to use electronic invoicing comes from an EU provision. In France, according to the order of 26 June 2014, public sector suppliers must already invoice electronically; The obligation of e-invoicing concerning other companies had been postponed till now.

From the 1st of January 2023: the eco-contribution also targets the building sector.This contribution concerned till now companies in the production or marketing of electrical, electronic and furniture products.

The PEPA or “Macron bonus” is back! It’s now called the : "La Prime de Partage de la Valeur" (PPV) and there are new tax and social security rules to follow. While the legislative decree is yet to be issued, here are the initial contents of the draft :

Until now according to the French VAT law, in field of goods trade, no VAT is applied on advance payment invoices. According to a recent French case of law from the appeal court of Nantes, this French provision doesn’t comply with the European directive of the 2006/112/CE.