The dematerialisation of Monaco tax invoices

The rules governing electronic invoicing between taxable persons have changed since Ordinance 4.199 of 20 February 2013, due to the applicability on 01/01/2013 of Council Directive 2010/45/EU of 13/07/2010 and since 2023 due to the eIDAS Regulation (Sovereign Order no. 9.821 of 9 March 2023 on value added tax), as Monaco has been integrated into the European VAT system. The rules for issuing and receiving, storing and checking dematerialised tax invoices are set out in the Code des taxes sur le chiffre d'affaires and its appendix.

Regardless of the activity carried out and the nature of the product or service concerned, all VAT taxable persons are subject to the obligation to issue invoices (Article 1 of Ministerial Decree 67-319 of 28/12/1967 on invoices relating to transactions and issued by VAT taxable persons). Since Sovereign Order 4.199 of 20/02/2013 on value added tax and then Sovereign Order no. 9.821 of 9 March 2023 on value added tax, the definition of "e-invoice" has changed.

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NB:

• The Princely Government's "Mon entreprise" website states that "Invoices may, subject to acceptance by the recipient, be sent electronically, provided the authenticity of their origin and the completeness of the content are guaranteed using an electronic signature." (Updated 23/02/2023) > https://monentreprise.gouv.mc/...
• Electronic invoice submission portal for suppliers to the "Mairie de Monaco" (Municipality of Monaco) > https://www.mairie.mc/demateri...

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