The French government continues to move forward with mandatory electronic invoicing (e-invoicing), and recent updates make the choice of a PDP partner mandatory to all businesses for sending and receiving invoices. The government will no longer offer a free invoice exchange platform, previously referred to as PPF or Portail public de facturation.
New access to registered PDP platforms
Since September 16, 2024, companies can now access the government site to view a list of provisionally registered dematerialization platforms (PDPs). This list is regularly updated, providing businesses with multiple options for e-invoicing solutions partners.
The government is confident that these accredited platforms will deliver high-quality, secure services, accommodating businesses of all sizes.
Important change: Public Portal PPF update
In an October 15, 2024 press release, the French Tax Authority DGFIP announced that the Public Portal (PPF) will serve solely as a directory and e-reporting portal. There are no current plans that PPF would support the direct exchange of electronic invoices. This change emphasizes the reliance on PDPs of all companies for all e-invoicing activities.
With over 70 registered PDPs available, it is crucial for businesses to select a PDP to ensure compliance with the upcoming regulations.
This change also means that of the previously communicated continuous transaction models or CTC-models, only one, Circuit C, remains. This 5-corner model will come as a surprise to many companies who have intended using the French Government platform for free when the mandate starts.
This change indicates that only the Circuit C model will be possible and allowed by the French government.
Confirmation of reform dates
The e-invoicing reform dates have been confirmed as follows:
- September 1, 2026: All companies must be able to receive electronic invoices, while large and mid-sized companies must issue them. This is only possible with a registered PDP.
- September 1, 2027: Small and medium-sized businesses, as well as micro-businesses, must begin issuing electronic invoices. This is only possible with a registered PDP.
The French government is prioritizing the creation of a directory of taxable persons to support interoperability between platforms, ensuring seamless invoice exchanges.
Interoperability and future planning
French authorities are focused on achieving native interoperability between PDPs, relying on the PEPPOL France authority to establish a common operational framework. This collaboration is crucial for enabling businesses to exchange invoices effectively while adhering to the Finance Act.
A gradual startup is planned for 2025 through PDPs, allowing businesses time to adapt to the new system.
What businesses should do now
- Check Registered PDPs: Visit impots.gouv.fr to find the most up-to-date list of registered platforms and choose one that fits your business needs. Basware is a registered PDP with 40 years of experience in global invoice compliance, invoice automation and tax regulations.
- Select a PDP: Since the PPF will no longer facilitate invoice exchanges, appointing a registered PDP is essential for compliance. Basware can serve as your PDP and help turn this and any other mandate into opportunities for business growth and development.
- Stay Updated: Keep an eye on the development of the recipient directory and related infrastructure to ensure smooth invoicing processes.
Get Ready with the France Mandate
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