As you already know, France’s new electronic invoice system will be effective as of January 2024 for the pilot group and gradually extended between 2024 to 2026. Different from the other EU countries regulation France announced a new transmission method named “Y”-Model. Main operators working between the supplier and the recipient; PDP, OD and PPF which act as a third party. SNI is in the process of being one of the PDP (Plateforme de Dématérialisation Partenaire)’s in France, which requires submission of reports, certificates and documentations set by DGFIP (General Directorate of Public France).This enables invoices transit directly between certified private PDP platforms without using any public platform. In addition, e-invoices and data can be directly sent to their recipients and to the public portal by only registered private platforms. Other two operators are OD (Dematerialization Operators) and PPF(Portail Public de Facturation).
OD (Dematerialization Operators)
These operators offer services which are not registered by the tax authority. OD’s can not send e-Invoices directly to their recipients, they need to be connected to the PPF or PDP. They offer management service to companies for management of issued and received invoices.
PPF(Portail Public de Facturation)
Chorus Pro platform is already in use for issuing B2G e-invoices, PPF is in the role of a public platform for B2B and B2C transactions. Regarding the PPF; delivery and reporting process will be done automatically in DGFIP. For the taxpayers who want to send their invoices through the PPF, only Factur-X, UBL, or CII formats can be used. After the invoices are submitted manually to the portal, the identification of recipients and validations will be performed by the PPF.