Over the past months, France has shown keen intentions to introduce Digital Service Tax. French authorities created a framework, but due to some delays, Italy overtook them and became the first country that introduced a Digital Service Tax (DST).
France started introducing electronic invoice issuance and clearing via the tax authorities in January 2017. After four years, from 2020, all companies holding a public contract must transmit their invoices in the electronic form to their public sector customers (state, local authorities, public establishments, etc.).