From Preparation to Implementation: The Latest Key Updates on France's E-Invoicing Requirements and What They Mean for Your Business

The landscape of electronic invoicing in France is evolving rapidly, driven by the recently adopted ViDA directive, which aims to standardize invoicing practices across Europe. On November 5, 2024, the ECOFIN meeting concluded with a significant agreement, paving the way for sweeping reforms that will impact businesses nationwide.

Key changes and timelines

Starting in 2025, companies will no longer need to request exemptions to implement electronic invoicing domestically. By July 1, 2030, all intra-community invoices must be electronic, adhere to the EN16931 standard, and be delivered to a European platform via a national data hub, if applicable. This expansion builds on the current requirements for domestic B2B invoicing in France.

Basware's role and commitment

In France, Basware, a "registered under reserve" PDP (Platform for Data Processing), is dedicated to supporting its clients as they prepare for these substantial changes. A recent workshop at Bercy, followed by a plenary session on November 22, 2024, outlined the roadmap for implementing these reforms and the action plan for the coming months.

Establishing a comprehensive directory

As part of this initiative, a comprehensive directory (annuaire PPF) will be established, containing the electronic addresses for invoice reception among VAT-registered entities. This directory will be accessible to businesses through various PDPs, streamlining and enhancing the efficiency of electronic invoicing.

The directory will undergo a qualification phase with Beta Tester PDPs at the beginning of 2025. Starting in March, all PDPs will be able to connect and test the system, with services expected to be available to businesses by Q3 2025. A detailed note on the directory’s functionality was sent to PDPs on November 16, 2024.

Testing and compliance phases

The second phase involves testing data transmission to the Hub (PPF) and connecting all PDPs within the scope to secure their permanent registration, expected by Q4 2025. From that point, PDPs will have one year to complete their compliance audit.

In January 2026, a pilot phase covering the entire scope will begin. This phase will validate that the Flow 1 data required by the tax administration is properly transmitted to the Hub in various use cases, including the "Mandatory" statuses (Flow 6). The subsequent step will ensure e-reporting by businesses is transmitted through their PDP to the PPF-Hub and forwarded to the tax administration.

Preparing for full implementation

The DGFIP/AIFE project team has emphasized its commitment to guiding companies through this transition. By September 1, 2026, all businesses are expected to be ready and connected for the issuance and receipt of electronic invoices, alongside e-reporting requirements for large and medium-sized enterprises.

Basware's expertise and support

Basware is well-positioned to support this transition, offering expertise and resources to help clients comply with new regulatory requirements by 2026. Updated specifications for PDPs will be available by mid-December 2024, providing further clarify on operational expectations.

What now?

As France embarks on this digital transformation in invoicing, Basware is ready to assist its customers in meeting upcoming deadlines and leveraging the benefits of electronic invoicing. Together, we can ensure a seamless transition and a competitive edge in the evolving landscape of electronic transactions.

Stay tuned for further updates as we approach these transformative milestones.

For support and guidance, contact Basware. With over 40 years of expertise and best practices, we are here to help you navigate through these changes with confidence and ease.

Download France's E-Invoicing Mandate infographic to learn more about the regulatory requirements, timelines, and how Basware can support your compliance journey.