There are several different methods for sending and receiving e-invoices and the life cycle status of an e-invoice under the new guidelines in France.
We will go through each one and demonstrate below to help you understand how they work and help you choose which one will suit your company best.
In short, there are three main methods:
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Partner Dematerialisation Platforms (PDP)
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.
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Dematerialisation Operators (OD)
Dematerialisation Operators (Opérateur de Dématérialisation or OD) are all the service providers in the market that have not been certified by the government. On the whole, they provide similar functions as PDPs. However, the main difference is that they cannot issue or receive directly without using the PPF as an intermediary in the flow of the e-invoice.
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The Public Invoicing Portal (PPF)
The Public Invoicing Portal (Portail Public de Facturation or PPF) will be the new platform for B2B e-invoicing in France. PPF will be directly connected to the current government hub for B2G e-invoicing, Chorus Pro. The data passing through the PPF platform will be reported to the Tax Administration of France (Direction Générale des Finances Publiques or DGFIP). The PPF is also administrating the central directory for e-invoicing.
This newsitem will focus on PDP’s
What is a PDP?
- All you need know about Partner Dematerialization Platform (PDP)
- French e-invoicing agents – Partner Dematerlialisation Platforms PDP’s
- French mandate: What is a PDP, PPF & OD?
- Guide to France’s Partner Dematerialization Platform (PDP)
- Partner Dematerialization Platform (PDP), a key player in electronic invoicing
- PDPs: a new way to manage e-invoices in France
- What is a PDP?
Why choosing a PDP?
- Electronic invoice: why choose a partner dematerialization platform (PDP)?
- The role of private dematerialization platforms (PDP) in the e-invoicing reform in France
Responsibilities of a PDP?
Penalties
From a business perspective
- How does it work?
- How to choose the PDP?
- Who did apply for PDP certification?
- EDICOM PDP for Electronic Invoicing in France
- SNI is Moving Forward to Become PDP in France
- Sovos, Candidate to Become a PDP Platform
- Who are the service providers that will file their application to become a PDP in France?
From a service provider perspective
- How to obtain PDP status?
Legislative acts
- Decree No. 2022-1299 of 7 October 2022 on the generalization of electronic invoicing
- Further details on the upcoming E-invoicing and E-reporting system are published
Other
Webinar – Recorded version
- Pagero – French mandate: Essential updates
- Sovos – VAT Snapshot: What does the future hold for e-invoicing in Spain, France, KSA and Germany? (April 27)
- Sovos – How non-resident companies can get ready for France’s E-Invoicing Mandate?
See also
- Part 1 – Legal framework of E-Invoicing, E-Reporting & Transmission of payment data
- Part 2 – Timeline Note that the timelines changed and are delayed. No details known yet on the new timeline
- Part 3 – The Y Scheme
- Part 4 – Scope of E-Invoicing, acceptable invoice formats
Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
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