French tax authority updates PDPs on e-invoicing reform

On November 5, 2024, the French tax authority DGFiP met with provisionally accredited and candidate Platform Dematerialisation Partners (PDPs) in Paris to update them after recently announcing that the public invoicing portal (PPF) would no longer function as a free exchange platform for domestic B2B electronic invoices.

During the meeting, the DGFiP reiterated that the Y model — where a company is obliged to both send an e-invoice to the customer and report the transaction to the DGFiP via the PPF — is maintained, using a PDP for both actions.

As explained in our previous article, the PPF will now only offer two types of services: recipient directory and data concentration. The free e-invoice exchange service was dropped due to build delays. 

During the meeting, the accreditation service indicated that 99 PDP applications had been received so far. Of these, 72 have been provisionally accredited, 18 have been rejected, and nine are under review or awaiting completion.

The DGFiP and AIFE teams also presented the schedule of work envisaged with the PDPs:

• November 6, 2024: Beta tester requirements published for PDPs willing to collaborate with the DGFiP/AIFE to test and document PPF functionalities.
• November 18, 2024: PDP beta tester applications close.
• Mid-November 2024: External specifications related to the directory published.
• November 25, 2024: PDP beta testers confirmed.
• December 9, 2024: Preparatory PDP beta testing begins.

Mid-December 2024: New version of external specifications published. This version will be limited to the new scope of the PPF: the directory and e-reporting.

• January 15, 2025: Opening of the directory pilot with the participation of the PDP beta testers.
• March 3, 2025: Opening of the directory service to all provisionally registered PDPs.

• October 2025 to December 2025: Provisionally registered PDPs will be definitively registered after interoperability tests with the PPF (assuming it is ready).

• January 2026: PDPs will begin testing the e-reporting functionalities of the PPF.

• September 2026: All companies must be able to accept e-invoicing.

Despite the update, a lot of questions remain regarding the B2G process, interoperability, compliance audits, and more. Avalara is already a registered PDP and our dedicated team is monitoring the changes locally.

Avalara E-Invoicing and Live Reporting (ELR) can help businesses of all types and sizes adapt to the changing compliance landscape. By integrating with the systems businesses already use, Avalara ELR provides an intuitive e-invoicing solution that users who aren’t tax or tech experts can use to move away from time-consuming and error-prone manual tasks. The cloud-based software updates as more and more mandates and requirements are rolled out and finalised, meaning businesses can scale without disruption and focus on their goals. 

Speak with us today about implementing your e-invoicing solution.