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French e-invoicing agents – Partner Dematerlialisation Platforms PDP’s

France’s July 2024 B2B e-invoicing launch sees a special role for independent e-invoicing agents – PDP’s

Mandatory B2B domestic e-invoicing in France will start in July 2024. A pilot will start at the beginning of the year. Note: from 1 July 2024, all French taxpayers must be able to receive e-invoicing in the approved formats – UBL 2.1, UN/CEFACT CII, and Factur-X. From the same date, around 300 of the largest taxpayers will have to issue e-invoices as part of phase 1. In phase 2, a further 8,000 medium sized companies will be included form 1 January 2024. The last round, including all other taxpayers starts January 2026.

For issuing and receiving e-invoices, France has opted for a ‘Y’ model, meaning taxpayers can submit their e-invoices in one of two ways:

  1. Directly to the Direction Générale des Finances Publiques via the portail public de facturation (PPF), a free, public e-invoicing portal; or
  2. Use certified agents,  Partner Dematerlialisation Platforms (PDP).

The role of French e-invoicing PDP’s

The PDP interfaces between the taxpayer and the PPF, and has the following roles:

  • Create, issue e-invoicers for their clients, as well as receive them from their customers.
  • Prepare required information for submission to the portail public de facturation (PPF) Chorus Pro-based portal
  • Manage and transmit the life cycle of invoices issued, received and archived to report on the updated status of an invoice
  • completion of e-Reporting, the additional digital reporting required to cover B2C transactions
  • Receive or extract transaction and payment data as part of -reporting and transmit them to  PPF

Throughout the above processes they are responsible for the following controls:

  • Ensure secure transmission of billing, transactional and payment information
  • Invoice addresses
  • Validate tax treatment
  • Provide full reporting and transparency for services performed to taxpayer clients.

Europe e-invoicing and live reporting

Country Date Comments (click for details)
EU e-invoice proposals 2028 Digital reporting and e-invoicing harmonisation
Albania Jan 2021 Authorised e-invoice software and pre-clearance
Belgium Jul 2024 Phased introduction of B2B e-invoices
Bulgaria 2023 Public consultation on pre-clearance model e-invoice
Croatia 2025 B2B mandatory e-invoicing
Denmark 2024 Digital record keeping obligations
Finland Apr 2020 Customer option to require B2B e-invoices
France Jul 2024 E-invoicing and e-reporting for B2B and B2C
Germany Jan 2025 B2B mandatory e-invoicing proposals
Greece Oct 2021 myData summary invoice and ledger reporting
Hungary Jul 2018 RTIR live invoice reporting. No govt pre-clearance required
Italy Jan 2019 Pre-clearance SdI e-invoicing
Ireland TBC Public consultation underway
Latvia Jan 2025 B2B e-invoices based on PEPPOL
Lithuania ? E-invoicing platform being scoped
Netherlands - Unlikely to adopt domestic reforms
Poland Jul 2024 B2B mandated e-invoicing
Portugal Jan 2024 Certified invoicing software for non-residents
Jan 2024 ATCUD digital invoice signature for non-residents
Romania Jul 2022 RO e-invoicing implementation
Russia TBC Extension of Traceability Model to B2B on hold
Serbia Jan 2023 B2B e-invoicing
Slovakia 2025 B2B and B2C e-invoice rollout
Slovenia 2023 ? e-SLOG B2B proposal stalled
Spain 1 Jul 2017 SII live invoice and book reporting
Spain 2 2024 Pre-clearance B2B e-invoices; supplement to SII
Sweden TBC PEPPOL based mandatory e-invoicing
Turkey Jan 2014 e-invoice e-Fatura and e-Arşiv
UK Apr 2022 MTD for VAT extended to 1.1million taxpayers


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