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Mandatory Electronic Invoicing

UNDERSTANDING THE REFORM:

Qu’est-ce qu’une “Facture Électronique” ?

En application du paragraphe VI de l’article 289 du CGI, “une facture électronique est une facture ou un flux de factures créé, transmis, reçu et archivé sous forme électronique, quelle qu’elle soit”. Ainsi, pour qu’une facture soit une facture électronique, l’intégralité du processus de facturation doit être électronique. Cela induit que :

  • 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 origin: the electronic invoice must guarantee the identity of its issuer 
  • Integrity of its content: it must not be modifiable.
  • Readability: the invoice must be easily readable.
mandatory electronic invoice reform 2024

Mandatory electronic invoicing :
Evolve with the legal context

The different actors

La loi prévoit de différencier 3 acteurs de dématérialisation des factures afin d’accompagner les entreprises françaises assujettis à la TVA :

  • Dematerialization Operator (OD): Service or management solution providers that support companies upstream or downstream of invoice transmission,

  • Partner Dematerialization Platforms (PDP): registered, and solely authorized, with the PPF, to issue and receive domestic B2B invoices between taxable persons and to transmit e-reporting to the PPF on behalf of companies that decide to use them.

  • The Public Invoicing Portal (PPF), which concentrates flows to the tax administration and can be chosen by companies to issue and receive domestic B2B invoices between taxable persons, as well as direct reporting.

The 3 accepted formats

La Direction Générale des Finances Publiques a défini 3 formats de factures électroniques à respecter pour la réception et l’émission :

  • CII (Cross Industry Invoice): Open standard developed by the United Nations Center. This XML data format, based on the EN16931 standard, has already been adopted as the Factur-X data format,
  • UBL (Universal Business Language): XML-based open standard for the exchange of electronic data between different business partners and organizations,
  • Factur-X: This standard, developed jointly by the Directorate General of Taxes (DGFiP), the Interdepartmental Union for Electronic Invoicing (UIEE) and experts from various industries in France, is a so-called 'hybrid' format which consists of the readable part of the invoice (PDF) and the structured data (XML) of the invoice.

Zeendoc will be a major player in e-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 :

  • En tant que prestataire de service comme Opérateur de Dématérialisation (“OD”)

  • Ainsi que PDP (“Plateforme de Dématérialisation Partenaire”) à travers un partenaire certifiés ISO 27001 et Secnum Cloud

 

  • Et compatible avec la PPF (“Portail Public de Facturation”) comme nous le sommes déjà avec Chorus Pro

    Subject to thedefinitive registration of Doxallia, a PDP candidate provisionally retained like all the other PDP candidates whose applications have recently been validated, Zeendoc will become Plateforme de Dématérialisation Partenaire (PDP) thanks to its partnership with this specialized subsidiary of the Crédit Agricole Group, in order to offer you a complete, high-performance solution meeting the requirements of the new reform.

    Zeendoc and Doxallia: simplifying electronic invoicing

     

    Zeendoc, solution de Gestion Électronique de Documents (GED) leader pour les TPE, PME et collectivités locales, renforce son offre avec un nouveau partenariat stratégique avec Doxallia, filiale du Groupe Crédit Agricole, en cours d’immatriculation pour être Plateforme de Dématérialisation Partenaire (PDP). Ce partenariat permettra aux utilisateurs de Zeendoc de se connecter directement à la Plateforme Publique de Facturation (PPF) dans le cadre de la réforme de la facturation électronique.

    This alliance reflects our ambition:

    • Make Zeendoc a key player in document management and a benchmark Dematerialization Operator (DO) in France.
    • Combine our expertise with that of Doxallia to offer our customers local service and 100% French digital sovereignty.

    Mandatory electronic invoicing

    En septembre 2021, l’ordonnance n° 2021-1190 a entraîné la généralisation de la facturation électronique entre entreprises assujetties à la TVA. Cette mesure tend à améliorer la compétitivité des entreprises sur le marché. Cette nouvelle législation met en avant 4 objectifs :

    1. Strengthen the competitiveness of companies,
    2. Simplify, in the long term, the declarative obligations with regard to VAT,
    3. Improve fraud detection,
    4. Improve real-time knowledge of company 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 décembre 2026). TPE/PME : 1er septembre 2027 (au plus tard le 1er décembre 2027).

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