Update: France’s new guidance on the timeline preceding the CTC mandate!

28-02-2024 | 1 | Business to Government compliance, Tax and Audit Readiness

28 February 2024

The Direction Générale des Finances Publiques (DGFiP), on 16th February 2024, hosted a community relay meeting with its stakeholders of the upcoming CTC mandate. During the meeting, the DGFiP announced additional details on the timeline leading up to the obligation. 

To set the premises for e-invoicing in France, the French CTC mandate is scheduled to start from 1st September 2026, where all businesses must receive e-invoices and large and medium-sized businesses must start issuing e-invoices while e-reporting a defined scope of transactions and payment data. 

The DGFiP, during the meeting, affirmed their commitment to uphold the deadlines for e-invoicing in France, leading to the following guidelines on the timeline –

Q2 2024: New technical specifications and new decree to be published. The new decree will enable service providers to obtain Partner Dematerialisation Platform (PDP) status without the need for proving connectivity with the Public Billing Portal (PPF). 

Q3 2024: Issuance of the first certifications for PDP is expected.

Q4 2024: A restricted pilot to be conducted on a smaller scale. It will include a limited number of participants, including testing of the PPF directory and core functionalities. 

2025: The pilot for CTC mandate for e-invoicing in France to start on a larger scale.

Apart from the new guidance on the timeline, re-opening of the pilot application, interoperability between the PDPs, and training of the chartered accountants for the CTC mandate for e-invoicing in France were also discussed. 

For the re-opening of the pilot application, you can expect more information in the next spring meeting. So, stay tuned with us for more updates on the CTC mandate for e-invoicing in France. 

Additionally, for more updates on e-invoicing, you can check out our page here!