The French authorities have published a new Decree amending the Decree of 7 October 2022, which includes provisions for Partner Dematerialization Platform (PDP) operators. PDPs are accredited service providers under the French Continuous Transaction Controls (CTC) system set to roll out in September 2026. The new decree, dated 25 March, revises the implementation timeline, and introduces conditional PDP registration until the public portal (PPF) is available and connectivity tests can be conducted. With this change, the General Directorate of Public Finances (DGFiP) can now conditionally register the first group of PDPs without waiting for the applicants to complete connectivity tests with the PPF.
France is introducing a CTC mandate whereby domestic B2B transactions are subject to mandatory e-invoicing, while other transactions must be electronically reported to the tax authority. The phased implementation, previously scheduled for July 2024, has been postponed to September 2026 to allow taxpayers more time to prepare. Under this new mandate, only accredited service providers, namely PDPs, are authorized to exchange e-invoices between parties. Due to the complexity of the mandate, using a PDP is highly recommended.
For more details on the French CTC, please visit our website.
