Electronic invoicing will require companies to transmit invoice statuses, i.e the progress of their processing, to their business partners as well as to the French tax authorities. The objective is to enable end-to-end follow-up of the invoice lifecycle for all stakeholders (sender, receiver and administration) and to facilitate the pre-filling of the VAT declaration.
Information on invoice processing statuses will have to be transmitted by the partner dematerialisation platform(PDP), or via the public invoicing portal (PPF), to the platform of the other party to the transaction (PDP or PPF) as well as to the Administration. The legislator has foreseen that some statuses will be mandatory, and others are recommended or free.
Mandatory statuses
- Submitted: the supplier has submitted his invoice or credit note on the public invoicing portal or on his partner dematerialisation platform.
- Rejected: an invoice may be automatically rejected by the issuer's or recipient's platform if it does not comply (incorrect format, lack of mandatory information, inconsistent data, etc.).
- Refused by the recipient of the invoice for business reasons.
- Cashed: the supplier has received payment for the invoice or the buyer has received payment for the credit note. This status also includes the payment data, which will be used for the pre-filling of the VAT declaration.
Recommended statuses
- Made available: the invoice is made available to the buyer on the public invoicing portal or on its partner dematerialisation platform.
- Takeover: the invoice is taken over by the buyer.
- Accepted: the invoice is accepted by the buyer.
- Approved: the invoice is fully processed and approved by the buyer.
- Partially approved: the invoice is processed and partially approved by the buyer. This status may result in a credit note.
- Payment sent: the payment of the invoice or credit note has been made.
Free statuses
- Issued by the platform: the invoice has been taken over by the supplier's platform and is issued to the buyer.
- Received by the platform: the invoice has been received by the buyer's public invoicing portal or dematerialisation platform but has not yet been made available to the buyer.
- In dispute: a dispute has been identified on the invoice. It can lead to a refusal or an approval by the buyer.
- Suspended: the processing of the invoice is suspended because one or more supporting documents (e.g. delivery notes) are missing. The invoice data remains unchanged.
- Completed: the invoice is said to be "completed" when the supplier has provided the supporting documents for an invoice that had the status "suspended". From then on, it can automatically be put back in "taken in charge" status.
Basware has been preparing for several months to become one of the partner dematerialisation platforms (PDP) approved by the French government. We are developing our solutions to integrate the functionalities required by the reform, to ensure the automatic transmission of invoice status and their interoperability with other PDPs and the PPF.
Learn more about mandatory electronic invoicing in France as of 2024
Do you have questions and would you like to speak with our experts to prepare your company's compliance with the French reform? Contact us!
