Electronic invoicing is gradually being rolled out, thanks to the registration of PDPs (Partner Dematerialization Platforms) by the DGFiP (Direction Générale des Finances Publiques). The first list of operators applying to become PDPs, subject to their forthcoming connection to the public invoicing portal, has just been unveiled.
Obligation to issue electronic invoices
The reform of electronic invoicing has been postponed many times. To guarantee this transition for businesses under the best possible conditions, the Finance Act for 2024 has set a new timetable for the reform's application.
The obligation to issue electronic invoices will :
- September 1, 2026 for large and mid-sized companies,
- September 1, 2027 for SMEs (small and medium-sized enterprises).
New information must be added to invoices issued after these dates:
- SIREN number
- the delivery address of the goods when different from the customer's address
- information on whether the operations invoiced relate solely to the supply of goods and/or services
- payment of VAT on a debit basis, if this option has been chosen.
Players ready to prepare for this major change need to take stock of the changes they need to make, and adapt their invoicing process by choosing a platform for receiving electronic invoices.
This generalization has four main objectives:
- make companies more competitive by reducing the administrative burden,
- simplify their VAT reporting obligations,
- fight fraud more effectively,
- improve real-time knowledge of their business.
The roles of partner dematerialization platforms
As service providers, dematerialization platform partners have several roles. PDPs are responsible for issuing, transmitting and receiving electronic invoices from the supplier to the customer. These operations are carried out under conditions that ensure data integrity, authenticity, legibility and completeness.
These platforms may need to extract and transmit data to the tax authorities, such as the amount of a transaction before tax, or the VAT rate applied.
For all transactions, they also handle the transmission of payment data.
Publication of list of registered PDPs subject to conditions
PDPs are registered by the authorities for a renewable 3-year period. To become a partner dematerialization platform, operators must submit an online application to the registration service on the "démarches simplifiées" website.
On October 1, impots.gouv.fr released the list of PDPs that have been registered, subject to their subsequent connection to the public invoicing portal.
Companies affected by the obligation to issue electronic invoices will be able to choose :
- or the public billing portal,
- or private platforms registered with the DGFIP.
According to an Ipsos survey published in September 2023, more than half of companies with 250 or more employees plan to use the services of a dematerialization platform partner.