According to the announcement made on July 23, 2023 France has postponed the implementation date of mandatory e-Invoicing and e-Reporting which was previously planned as gradual implementation starting from July, 2024. The starting of new implementation date has not been announced yet but the certification process for Partner Dematerialization Platform (PDP) will continue. Also on 31 July, 2023 version 2.3 which includes different use cases for e-Invoicing was issued by the DGFIP. The necessary requirements for the deposit, reception and transmission of electronic invoices are specified in the new version.
The new issued document is for :
- All companies issuing or receiving invoices
- Legal entities issuing or receiving invoices
- Publishers of financial solutions
- Publishers of Dematerialized exchanged platforms
- Remote transmission third parties
- IT service providers in charge of platform management
- Agents acting on behalf of issuers or recipients of invoices
