What is an "Electronic Invoice"?
Pursuant to paragraph VI of article 289 of the CGI, "an electronic invoice is an invoice or a flow of invoices created, transmitted, received and archived in electronic form, whatever it is". Thus, for an invoice to be an electronic invoice, the entire invoicing process must be electronic. This implies that:
- A simple PDF invoice sent by email is not necessarily an electronic invoice
- An electronic invoice is not a scanned invoice
The law provides for several obligations for an electronic invoice to be valid
- Authenticity of its origin: the electronic invoice must guarantee the identity of its issuer
- Integrity of its content: it must not be modifiable
- Legibility: the invoice must be easily readable
Zeendoc will be a major player in electronic invoicing
In addition to offering other value-added services concerning electronic invoicing, we will also comply with the regulations on mandatory electronic invoicing between companies :
- As a service provider as Dematerialization Operator ("DO")
- As well as PDP ("Platform of Dematerialization Partner") through several serious partnerships, certified ISO 27001 and Secnum Cloud
- And compatible with the PPF ("Portail Public de Facturation") as we are already with Chorus Pro
Mandatory electronic invoicing:
Keep up with the legal environment
The different actors
The law provides for the differentiation of 3 actors in the dematerialization of invoices in order to support French companies subject to VAT:
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Dematerialization Operator (DO): Service providers or management solutions that support companies upstream or downstream of invoice transmission,
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Partner Dematerialization Platforms (PDP): registered and the only ones authorized, along with the PPF, to issue and receive domestic B2B invoices between taxable persons and to transmit e-reporting to the PPF on behalf of the companies that decide to use them
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The Public Billing Portal (PPF), which concentrates flows to the tax authorities and can be chosen by companies to issue and receive domestic B2B invoices between taxable persons, as well as online reporting.
The 3 accepted formats
The General Directorate of Public Finance has defined 3 electronic invoice formats to be respected for receipt and transmission:
- CII (Cross Industry Invoice):Open standard developed by the United Nations Center. This XML data format of the EN16931 standard has already been adopted as the data format of Factur-X,
- UBL (Universal Business Language): XML-based open standard for electronic data exchange between different business partners and organizations,
- Factur-X: This standard, developed jointly by the French Tax Authorities (DGFiP), theInterdepartmental Union for Electronic Billing (UIEE ) and experts from various industries in France, is a so-called 'hybrid' format that consists of the readable part of the invoice (PDF) and the structured data (XML) of the invoice.
Mandatory electronic invoicing
In September 2021,Ordinance no. 2021-1190 led to the generalization of electronic invoicing between companies subject to VAT. This measure aims to improve the competitiveness of companies in the marketplace. This new legislation puts forward 4 objectives:
- Strengthen the competitiveness of companies,
- Simplify, in the long run, the VAT declaration obligations,
- Improve fraud detection,
- Improve real-time knowledge of business activity.
Mandatory electronic invoicing deployment schedule
After several twists and turns, the French government has just approved the definitive dates for the roll-out of electronic invoicing in France on 22.12.2023.
Here are the dates for the implementation of the new regulations:
▶️ Obligation de réception: Pour toutes les entreprises au 1er septembre 2026 (au plus tard le 1er decembre 2026)
▶️ Obligation d'émission: Grandes entreprises et ETI le 1er septembre 2026 (au plus tard le 1er decembre 2026). VSEs/SMEs: September 1, 2027 (by December 1, 2027 at the latest).
FAQ: MANDATORY ELECTRONIC INVOICING
- What is the difference between an OD, a PDP and the PPF?
- How to choose a dematerialization platform partner (PDP) for electronic invoicing?
- What is a dematerialization operator (DO) for electronic invoicing?
- What is E-invoicing?
- What is the Public Billing Portal (PPF) for electronic invoicing?
- What is e-reporting?
- What are the risks if I don't comply with the mandatory electronic invoice?
- What formats are authorized for the mandatory electronic invoice in France?
- What can I do now to prepare my company for electronic invoicing?
- What is a Partner Dematerialization Platform (PDP)?
- What is the Factur-X format for dematerialized invoicing?
- Why use an EDM for mandatory electronic invoicing?
- Who is affected by electronic invoicing in France?
- Do I have to use a PDP to send my invoices?
- Is electronic invoicing compulsory for companies in France?