In the report "VAT in the digital age in France" Released a few weeks ago, the Directorate General of Public Finance (DGFiP) is examining the generalization of the electronic billing envisaged by the government. Article 153 of the Draft Finance Act for 2020 mentions this obligation for all businesses subject to VAT between January 1, 2023 and January 1, 2025, depending on their size. In addition to the inherent benefits of dematerialization (reducing costs, accelerating trade, reducing errors, improving tracking, etc.), the generalization of inter-company e-billing, combined with the electronic transmission of their data, is also aimed at combating fraud. The publication of an order specifying the modalities of implementation should be published no later than September 2021, followed by possible implementing decrees.