On March 25, 2024, the French government issued a decree introducing significant amendments to the General Tax Code, particularly concerning electronic invoicing and the registration processes for dematerialization platform operators (PDPs). The decree aims to create a temporary system to register operators of digital document platforms. This system allows operators to get registered even before the public billing portal’s test environment is available. However, they need to submit technical test reports within a certain time period. These reports will be reviewed by the tax administration within two months.
Furthermore, the decree adjusts the implementation dates for electronic invoicing requirements. For operations stipulated in Article 289 bis of the General Tax Code, the provisions apply to invoices issued from September 1, 2026. Nevertheless, specific categories of taxpayers, such as micro-enterprises and small and medium-sized enterprises, benefit from an extended deadline until September 1, 2027.
In essence, the decree aims to streamline the transition to electronic invoicing, offer clarity regarding registration procedures for dematerialization platform operators, and ensure compliance with tax regulations in France.
