- On March 25, 2024, the French government issued a decree introducing amendments to the General Tax Code, focusing on electronic invoicing and registration processes for dematerialization platform operators (PDPs).
- The decree establishes a temporary system for registering operators of digital document platforms, allowing them to register even before the public billing portal’s test environment is available. However, they must submit technical test reports within a specified timeframe for review by the tax administration.
- The decree also adjusts the implementation dates for electronic invoicing requirements, with invoices issued from September 1, 2026, falling under the provisions. Certain categories of taxpayers, including micro-enterprises and small and medium-sized enterprises, have an extended deadline until September 1, 2027. The aim is to facilitate the transition to electronic invoicing, clarify registration procedures for platform operators, and ensure tax compliance in France.
Source SNI
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