Independent e-invoicing agents like PDPs will play a unique role in France’s July 2024 B2B e-invoicing debut. France will begin mandatory B2B domestic e-invoicing in July 2024. Starting in January 2024, a pilot will commence. The procedure includes three phases as following:
- Starting on July 1, 2024, all French taxpayers must be able to receive e-invoices in the recognized formats, UBL 2.1, UN/CEFACT CII, and Factur-X. Around 300 of the biggest taxpayers will be required to produce electronic bills beginning on that date as part of phase 1.
- From January 1, 2025, an additional 8,000 medium-sized businesses will be included in phase 2.
- Starting from January 1, 2026, the final cycle will start, which consists of all other taxpayers.
France has chosen the ‘Y’ model for sending and receiving e-invoices, allowing taxpayers to send their e-invoices in one of two ways:
- Directly to the Direction Générale des Finances Publiques via the public de facturation (PPF) portal, a free, public e-invoicing portal; or
- Use authorized agents, Partner Dematerialization Platforms (PDP).
Effective date: 1 July 2024