New Timeline for the French e-Invoicing Mandate Shifts

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On December 29, 2023, the uncertainty surrounding the implementation schedule for France’s e-invoicing mandate was resolved with the introduction of Article 91 in the French Finance Act no. 2023-1322 for 2024.

Determining the e-invoicing obligations in France is contingent on a company’s size.

Before the mandate becomes effective, the company size (each legal entity) needs to be assessed as of January 1, 2025, based on the last closed financial year before that date. For instance, the financial year ending on 30 June, 2024, should be considered to determine the enterprise size in 2025.

It’s worth noting that the provided timeline may not be final, as the French tax authority (DGFiP) reserves the right to postpone it further, possibly until December 1, 2026, or 2027, depending on the company size.

Summary of the timeline based on company size:

E-reporting

The obligation to transmit transaction, payment, and lifecycle data (e-reporting) aligns with the e-invoicing timeline mentioned above.

Partner Dematerialisation Platforms

Partner Dematerialisation Platforms (Plateformes de Dématérialisation Partenaires or PDP) are service providers certified by the government. With this certification comes the privilege of being allowed to issue and receive e-invoices directly with the service provider of the counter-party without going through the PPF, provided that the service provider is also a PDP.

Regarding Partner Dematerialisation Platforms (PDPs), adjustments are expected in the first quarter of 2024. The initial schedule for accreditation numbers and compliance audit reports may be rescheduled to September 1, 2026, in alignment with the e-invoicing mandate.

Despite this proposed timeline, companies may impose stricter commitment dates on their PDPs to ensure thorough awareness before initiating the selection and contracting processes.

As e-invoicing mandates and requirements continually evolve, Vat Compliance facilitate compliances with current rules and future-proof businesses against changing legislation.