02.04.22

Permission to mandate e-invoicing granted through derogation

We’ve seen in other countries such as Poland that the European Commission derogation is imperative to keep upcoming e-invoicing mandates on track.
On 17 January 2022, the European Commission granted France permission to mandate e-invoicing, through derogating from Articles 218 and 232 of Directive 2006/112/EC.
The Directive states that paper invoices must be used unless both the seller and customer agree to use e-invoicing- so the derogation is a requirement for any e-invoicing mandate implementation plans.