Fiscal subject related
Partner dematerialization platforms (PDP) roles are as follows:
- Transform, validate, and send invoices to the French Tax Authority.
- Extract data from these invoices to forward them to the tax authorities.
- Act as an intermediary between supplier and customer.
The buyer and the seller can have different PDP’s and still be able to exchange invoices.
Invoices must be generated in UBL, CII, or Factur-X (a hybrid structure that allows both XML and PDF submissions). A digital signature is not required.
The taxpayer should archive invoices for 10 years. Some PDP platforms are expected to provide archiving services.
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