On October 17, France’s lower house of parliament, the Assemblée Nationale, introduced an amendment to the upcoming budgetary bill instituting a new realistic timeline for bringing the e-invoicing and e-reporting system into force.
The new timeline will be as follows:
- First half of 2024 – Partner dematerialization platform (PDP) licensing process completion, Public Invoicing Portal (PPF) completion
- Whole of 2025 – Pilot program phase
- September 2026 – Obligation to issue e-invoices for large and medium enterprises. All entities regardless of their size will be able to receive electronic invoices. (This phase may be pushed back towards December the same year)
- September 2027 – Obligation to issue e-invoices for small enterprises (This phase may be pushed back towards December the same year)
- E-reporting requirements are expected to follow the same timeline
The schedule means France will have to apply for an extension of the European Commission’s VAT derogation directive, as the current permission to introduce the planned system is valid only until the end of 2026.
This all creates a chance to prepare thoroughly or upcoming mandates, and to build up the necessary experience before the law applies in full.
Comarch has been a participant in the process of introducing the new e-invoicing system from the very outset. We have been taking part in a series of PDP registration workshops, gaining the legal and technical knowledge necessary for authorization as a registered platform. Through close participation with the authorities in all processes of the system’s development, we intend to be able to provide the best level of service as a PDP right from the start of the mandate, whenever may it be introduced.