Fiscal subject related
The French government has officially announced a significant change in its e-invoicing mandate, stating that the Portail Public de Facturation (PPF) will no longer function as an e-invoicing platform. Instead, businesses across France will now be required to use registered Partner Dematerialization Platforms (PDPs) to process invoices.
The press release indicates that, to date, more than 70 partner dematerialization platforms (PDPs) have been registered with reservations by the DGFiP and affirms that the state is fully confident in the ability of these platforms to guarantee quality, secure services, and to propose sufficiently expanded offers to cover the current and future needs of all companies. All inter-company or state-to-government transactions will therefore ultimately have to be carried out via a PDP with regard to the issuance and receipt of invoices as well as the transmission of invoice data.
The possibility of using the public invoicing portal (shortly referred to as PPF) as a billing platform free of charge has been abandoned. The functions of the PPF will be refocused on the construction of the directory of recipients of electronic invoices and the data concentrator allowing their transmission to the tax administration.
The transition to mandatory e-invoicing is set to occur in phases, with large and midsized companies required to issue electronic invoices by September 1, 2026. All businesses must be capable of receiving electronic invoices by this date, while small and medium-sized enterprises will follow suit by September 1st, 2027.
According to the press release, this reorientation should make it possible to ensure that the above deployment schedule of different subjects is kept and that the means defined for this project are respected.
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