France: Updates on Postponement of CTC reform

Dilara İnal
September 15, 2023

France is in the process of implementing a Continuous Transaction Controls (CTC) system which introduces mandatory e-invoicing for domestic B2B transactions and e-reporting obligations. In a recent meeting of the Communauté des Relais, the tax authority announced more details surrounding the previously communicated postponement of the B2B e-invoicing mandate in France.

While the formal dates are still to be defined, the revised main timeline was presented as part of a roll-out and following 3 stages were communicated:

  • 2024: The first list of officially registered service providers (PDPs – Plateformes de Dématérialisation Partenaires) will be published by the spring of 2024. During the course of 2024, the development of the public portal (PPF – Portail Public de Facturation) development will be completed.
  • 2025: During this year, a large-scale pilot project, involving companies of all sizes will be run.
  • 2026: The roll-out of the obligation for the entire economy will largely take place during 2026, however at what pace remains to be seen once the Finance Law for 2024 is adopted by Parliament at the end of 2023.

According to communicated plan, businesses impacted by the French mandate, headquartered in France and elsewhere, will now be in a better position to successfully comply with the new mandate.

For details of the upcoming CTC system, you can visit our page.

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Dilara İnal

Dilara works as a Regulatory Consultant at Sovos. Before joining Sovos, Dilara worked as a lawyer in tax law and is currently pursuing her master’s degree in financial law at Istanbul University.
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