To help you understand the key elements of the e-billing reform, we have listed some important definitions below:
E-invoicing: E-invoicing is the digitization of invoices issued or received by a company. It integrates all invoice data transmitted to the customer, part of which is forwarded to the tax authorities.
E-reporting: E-reporting is the transmission to the authorities of certain information (for example, the amount of the transaction, the amount of VAT invoiced, etc.) relating to commercial transactions not covered by electronic invoicing - e-invoicing.
Dematerialization platform: A dematerialization platform is a platform whose mission is to issue an invoice to a customer or to receive an invoice from a supplier. It will also keep a directory of French companies regularly and easily updated.
Electronic invoice: An electronic invoice is an invoice that has been issued, transmitted and received in a structured electronic format that enables it to be processed automatically and electronically. Just like a conventional paper invoice, it must contain all the mandatory information required.
Invoice rejection: An invoice may be rejected when it is issued and transmitted on a dematerialization platform, but does not contain all the mandatory information required.
Invoice refusal: Invoice refusal is distinct from invoice rejection. In the case of rejection, the invoice is issued and sent to the addressee, but the latter refuses it because he does not agree to pay it.
B2C: B2C, or "Business To Consumer", characterizes a company's sales to individuals.
B2G: B2G, or "Business To Government", refers to trade with governmental organizations and administrations.
B2B: B2B, or "Business To Business", refers to one company's business with other companies.
EN16931: The EN16931 standard published on June 28, 2017 defines a semantic data model for a master invoice.
Clearance: The Clearance model enables tax authorities to track transactions in real time, and secures VAT collection thanks to CTC (Continuous Transaction Control).
Reliable Audit Trail (RAT): The Reliable Audit Trail (RAT) is a tool used to justify the integrity of the content, the authenticity of the origin of the document and the legibility of the invoice (and other supporting documents).
