France’s New Decree: Changes to e-Invoicing Provider Registration Timeline and Mandate Implementation

• French authorities have published a new Decree amending provisions for Partner Dematerialization Platform (PDP) operators
• PDPs are accredited service providers under the French Continuous Transaction Controls (CTC) system
• The new decree revises the implementation timeline and introduces conditional PDP registration
• The General Directorate of Public Finances (DGFiP) can now conditionally register the first group of PDPs without waiting for connectivity tests
• France is introducing a CTC mandate for mandatory e-invoicing in domestic B2B transactions
• The phased implementation has been postponed to September 2026 to allow taxpayers more time to prepare
• Only accredited service providers, namely PDPs, are authorized to exchange e-invoices between parties
• Using a PDP is highly recommended due to the complexity of the mandate

Source: sovos.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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