- Electronic Invoicing Reform Timetable: The French government has reaffirmed the timeline for electronic invoicing reform, set for September 1, 2026, or September 1, 2027, depending on company size.
- Scope Restriction of Public Procurement Framework (PPF): The PPF will now focus on establishing a recipient directory and a data hub for tax information transmission, limiting its previous broader role.
- Role of Certified Platforms (PDPs): Certified Platforms, or “PDPs,” will be mandatory for sending and receiving electronic invoices and for transmitting e-reporting data to the PPF.
- Impact on Business Strategies: The changes will affect companies’ e-invoicing strategies, prompting questions about direct connections to the PPF, data operators’ roles, and the necessity of PDPs for transmitting invoicing data.
- Future Developments and Compatibility: Further details will be provided in a Tax Alert, including potential implications for invoice archiving solutions and alignment with the VAT in the Digital Age (ViDA) directive, as well as updates in the upcoming 2025 Finance Bill.
Source EY
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