Electronic invoicing: Gradual implementation | L’Economiste

No, electronic invoicing has not been pushed into oblivion.  The Directorate General of Taxes (DGI) is still working on it. «Any self-respecting modern administration whose information system has reached this level of maturity and performance is thinking about electronic invoicing. We’re working on it, and when the time comes, we’ll be announcing it and presenting its implementation», said Younes Idrissi Kaitouni, Director General of Taxes, at the meeting held by our colleague, «La Vie éco».

Introduced a few years ago in the General Tax Code (CGI), the measures devoted to electronic invoicing are still awaiting implementing regulations. These measures were at the source of a strike by retailers, pushed by wholesalers. In any case, Article 145-IX of the General Tax Code gradually introduces the obligation for taxpayers operating in lines of business to be defined by laws and regulations, to equip themselves with a computerized invoicing system that meets the technical criteria determined by the administration and complies with the requirements set out in paragraphs III and IV of Article 145 of the General Tax Code.  One thing is certain: the system will not be a one-shot deal. The head of the tax department explained that such a measure would be phased in gradually. This change in «software» would take time, as was the case for electronic tax filing, which took over a decade to become widespread. «We’re probably going to follow the same path with electronic invoicing. We’re not going to reinvent the wheel, but take inspiration from successful examples and adapt them», continued Kaitouni.

Electronic invoicing is part of the arsenal in the fight against informality and tax fraud. As far as broadening the tax base is concerned, the head of the tax department talks in terms of legislative «capacities». «Our teams don’t have the right to raid an informal workshop, to search a store…We are a nation governed by the rule of law, and we won’t do anything that isn’t allowed by law. This is also a commitment to the citizen». Kaitouni added, saying that «We are trying to detect niches of tax fraud, to understand the business model of fraud and to break it».

Khadija MASMOUDI