As of July 1, 2024, the obligation to receive invoices in electronic format will be mandatory for all companies, regardless of their size, when their supplier is required to issue an invoice in electronic format.
Mandatory e-invoicing and e-reporting follow the timeline below:
The companies will have to choose a platform for e-invoicing:
- PDP (Plateforme de Dématérialisation Partenaire) will act as a trusted third party and its role will be to transform, validate and send invoices to the French tax authority
- PPF (the public invoicing portal) will be a new Chorus Pro; small companies should be able to use Chorus Pro as a manual platform for exchanging electronic invoices. Chorus Pro is currently being used for B2G transactions to declare, transmit and receive electronic invoices by public administrations. New characteristics will be added to implement the new system, which include the management of B2B invoicing and e-reporting.