Update Feb 2025: DGFiP Releases Guidance and Specifications for France’s E-Invoicing and Peppol Network Implementation
- Updated Guidance from DGFiP: On November 18, 2024, the French tax agency (DGFiP) released new information sheets, FAQs, and visual aids to help businesses understand the e-invoicing requirements, particularly focusing on Partner Dematerialization Platforms (PDPs). These resources include tailored information for SMEs and micro-enterprises to ensure compliance with the new regulations.
- DGFiP as Peppol Authority: The DGFiP confirmed its role as the Peppol Authority for France, enhancing interoperability in e-invoicing. Following a successful Proof of Concept (PoC) conducted by OpenPeppol and partners, the implementation of the French e-invoicing and e-reporting requirements via the Peppol Network will begin in January 2025, with OpenPeppol acting as an interim authority during the transition.
- Release of PPF External Specification Version 3.0: On December 18, 2024, DGFiP published version 3.0 of the external specifications for the Public Invoicing Portal (PPF), outlining the initial implementation phase starting September 1, 2026, and the broader rollout on September 1, 2027. The updated specifications emphasize the administration’s role in collecting and processing invoicing and transaction data, with further updates expected in 2025 for specific use cases and data exchange formats.
Update October 2024
- Mandatory Use of Certified Operators: As of October 15, 2024, businesses in France are required to use certified operators (PDPs) for sending and receiving electronic invoices and e-reporting data to the Public Invoicing Portal (PPF). Direct connections to the PPF or non-certified operators will no longer be permitted.
- PPF’s New Role: The PPF will shift its focus to establishing a recipient directory and serving as a data hub for transmitting invoicing information to tax authorities. Only the “Flow 1” (e-reporting of invoicing data) will be transmitted to the PPF, aligning with models adopted in countries like Belgium.
- Competition and Compliance Challenges: With approximately 89 service providers currently registered as PDPs, the 4 million businesses operating in France may face challenges in selecting a suitable provider amid intense competition. Companies that previously relied on direct connections will need to reassess their strategies to comply with the new e-invoicing regulations. The government is committed to engaging with stakeholders to address concerns and provide necessary guidance.
Update August 2024
- Achievement of PDP Status: OpenText has been recognized as a registered Partner Dematerialisation Platform (PDP) by the French tax administration (DGFiP) as of August 5, 2024. This status highlights OpenText’s commitment to delivering top-tier e-invoicing solutions and ensuring compliance with France’s regulatory standards.
- Comprehensive Managed Service: OpenText offers a fully managed global e-invoicing service that is compliant in over 50 countries. This managed service acts as an extension of customers’ finance and IT teams, helping to monitor and manage transactions daily, thereby reducing administrative burdens and maintaining compliance with evolving regulations.
- Role and Value of PDPs: As a certified PDP, OpenText plays a critical role in the French e-invoicing ecosystem by securely handling the exchange of electronic invoices between businesses and tax authorities. PDPs are responsible for reporting e-invoices, converting them into standard formats, and ensuring data integrity and security, which is particularly beneficial for multinational companies seeking regulatory compliance and operational efficiency.
Update February 2024
- Mandate Overview: Starting September 2026, the French government will mandate B2B e-invoicing and e-reporting, requiring companies operating in France to adapt to this new regulatory landscape. This sets the stage for the choice between using a certified Partner Dematerialization Platform (PDP) or other options for handling e-invoicing.
- Choice Between PDP and OD: Companies must weigh the benefits of using a PDP, which offers enhanced functionalities, direct processing of e-invoices without going through the Public Invoicing Portal (PPF), and compliance with EU standards, against the limitations of uncertified Dematerialization Operators (ODs), which must route transactions through the PPF and lack direct issuance capabilities.
- Strategic Considerations and Support: The decision to utilize a PDP involves assessing various factors such as invoice types, data management needs, and cost implications, as certified PDPs face higher operational costs. OpenText positions itself as a leading e-invoicing provider, applying for PDP status while also offering support services to help businesses ensure compliance and readiness for the upcoming mandate.
Update September 2023
- Postponement of the Mandate: The French e-invoicing mandate has been delayed, causing significant disruption in the industry that was preparing for a 2024 rollout. The delay primarily stems from challenges in developing the government’s centralized e-invoicing platform, the Portail Public de Facturation (PPF), which is based on the existing Chorus Pro platform for B2G transactions.
- Revised Timeline Announced: On September 14, 2023, the Direction Générale des Finances Publiques (DGFIP) and the Agence pour l’informatique financière de l’Etat (AIFE) provided a preliminary revised timeline, which includes:
- March 2024 for the opening of registration for Partner Dematerialization Platforms (PDPs).
- A shift from the intended July 2024 go-live date to a period of ongoing development for the PPF.
- A pilot program commencement pushed to 2025, originally set to start in January 2024.
- A phased rollout of the reform between 2026 and 2027 based on taxpayer size.
- Future Applications for Pilot Phase: The tax administration will issue a new call for applications for the pilot phase, indicating ongoing engagement with stakeholders as the timeline remains tentative and subject to confirmation with the upcoming 2024 Finance Act announcement, expected in October 2023.
July 2023
- France will introduce a new e-invoicing model called Continuous Transactions Control (CTC) in stages starting from July 2024.
- This will require businesses to issue B2B domestic invoices electronically and report transaction data and payments electronically.
- Taxpayers or their authorized providers must integrate with the Public Billing Portal (PPF) for the French tax authorities to access the data.
- A pilot phase for electronic invoicing will run between January and June 2024 to test the new model’s viability and effectiveness. The pilot phase will involve all stakeholders, and interested enterprises must submit their applications by 26 June 2023.
Source Opentext
