France: Important Updates on the French e-Invoice Mandate

Inês Carvalho
October 16, 2024

On October 15, 2024, the French Tax Administration (DGFIP) announced  a major change regarding the Public Portal (‘PPF’), marking a significant shift in the country’s e-invoicing landscape.

The DGFIP stated that the PPF will no longer function as a free e-invoice exchange platform, discontinuing its plan to serve as a no-cost Partner Demateriarialization Platform (‘PDP’).  Instead, the PPF will focus on serving as a recipient directory and data concentrator. Consequently, businesses will no longer have the option to rely on this free, state-operated platform for e-invoice exchanges.

Previously, businesses could choose between using a certified private PDP or relying on the state-run PPF to exchange invoices and report transactions to the tax authority. As a result of the new measure, companies and software providers that were counting on the PPF for their invoicing needs will now be required to engage a certified private PDP. This move places added pressure on businesses to select and work with a PDP to ensure compliance with the upcoming e-invoicing mandate.

The mandate’s timelines are maintained, as follows:

  • September 2026: mandatory inbound e-invoicing for all companies and outbound e-invoicing and e-reporting for large & mid-sized businesses

  • September 2027: mandatory outbound e-invoicing and e-reporting for all other companies

Sovos is a pre-authorized PDP with over two decades of experience providing white-labeled compliance technology for vendors and businesses in France.

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Author

Inês Carvalho

Inês Carvalho is a Regulatory Counsel at Sovos. Within Sovos Regulatory Analysis team Inês is focusing on Value Added Tax and periodic reporting. Inês earned a Bachelor’s degree in law and a Master’s in company law at Universidade Católica Portuguesa and has experience as a former tax consultant at EY Portugal and as a tax lawyer.
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