Invoices for transactions between VATable persons shall be issued in electronic form and the data they contain shall be transmitted to the administration so that they can be used, in particular, for the modernisation of VAT collection and control procedures.

The provisions of the first paragraph shall apply at the earliest from 1 January 2023 and at the latest from 1 January 2025, in accordance with a timetable and procedures to be laid down by decree, depending in particular on the size and scope of the businesses concerned, and after obtaining the authorisation provided for in Article 395 of Council Directive 2006/112/ EC of 28 November 2006 on the common system of value added tax.

Before 1 September 2020, the Government shall submit a report to Parliament on the conditions for implementing the e-invoicing obligation in business-to-business transactions no earlier than 1 January 2023 and no later than 1 January 2025. This report shall identify and assess the most appropriate technical, legal and operational solutions, in particular with regard to the transmission of data to the tax authorities, taking into account the operational constraints of the stakeholders. It assesses, for each of the options examined, the expected gains in VAT collection and the expected benefits for businesses.