France has released a timetable for a pilot program from January 3rd to June 30th, 2024, before the implementation of mandatory B2B e-invoicing for the first wave of large taxpayers on July 1st, 2024. The following will be the pilot phase:
- 15 April 2023: publication of application forms on the impots.gouv.fr website;
- April-May 2023: Applications are open to interested parties;
- Mid-June 2023: Successful applicants will be notified. Applicants for the Partner Dematerialization Platform (‘PDP’) must demonstrate their ability to collect registrations efficiently and within an acceptable timeframe;
- September 2023: Additional SME (‘PME’) and very small (‘TPE’) businesses will be added.
Pilot operation from 2024:
- Monitoring committees;
- June 2024: The first phase will be completed and launched.
Effective date: 1 July 2024