The French government has officially announced the release of Decree 2024-266 on March 25, 2024. This decree revises the earlier decree from October 7, 2022, introducing some updates and clarifications on the terminology used.
More details are as follows.
Publication of Decree 2024-266 amending the e-invoicing Regulation in France
Public
France
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
94
Content accuracy validation date:
01.04.2024
Content accuracy validation time:
08:27h
Content
The private dematerialization platforms are the ones affected by these changes. Here's what you need to know:
- It introduces a provision for preliminary registrations ahead of the technical assessments for connectivity with the PPF, facilitating a smoother integration process.
- The framework for finalizing registrations is now detailed, mandating technical evaluations to be completed within three months following the availability of the PPF test environment. Furthermore, a subsequent two-month period is allocated for the Registration Department to confirm the validity of the applications and finalize the registrations.
- Reflecting on the practicalities of nationwide deployment, the decree adjusts the timeline for the e-invoicing requirement's entry into force. It delineates a phased implementation strategy, with a general application starting on September 1, 2026, but granting microenterprises and small and medium-sized enterprises (SMEs) an additional year until September 1, 2027, to comply.
- A PDP compliance audit is now required within 12 months from the registration date, ensuring ongoing adherence to regulatory standards.
- The mandate for robust digital identity user verification has been deferred to January 1, 2030, from the previously set date in 2028, giving stakeholders more time to comply.
Assuming the PPF test environment is ready by the end of 2024, all PDP candidates with provisional registrations in 2024—expected to begin in the latter half of the year—should achieve their definitive registrations in the first half of 2025. These entities must then successfully pass their compliance audits ahead of the enforcement of the new obligations, which are designed to ensure PDPs are operational with the directory by the end of 2024.
The Decree can be found in English on our Fiscal Portal: Decree 2024-266 on e-invoicing
Other news from France
New document was uploaded: Digital Product Passport
Author: Kristina Dosen
Do you even know what DPP is? Digital Product Passports (DPP) are set to play a crucial role in the European Union’s commitment to a circular economy. The purpose of this document is to provide you with a necessary overview of the upcoming Digital Product Passport requirements set to be implemented by the European Union. Read more
New document was uploaded: S4F backoffice patch
Author: Kristina Dosen
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Please make sure to install all available patches sequentially (without skipping). For each patch it is specified for which countries it is released for and with this information and with information from release notes user should prioritize the installation of the patch if S4F Backoffice is used in specified countries. Even though the patch may be prioritized for specified countries please make sure to install all patches sequentially, including the previous ones (if any) even if they are not related to used countries. This package contains instruction, release notes, changelog and software packages required for deployment of this software component. Read more
New document was uploaded: S4F backoffice installer
Author: Kristina Dosen
S4F backoffice installer is intended for users who are installing the software for the first time. Please make sure to obtain latest version of installer and to apply all subsequent patches that are released subsequently. This package contains instruction, release notes, changelog and software packages required for deployment of this software component. This version of the Backoffice installer supports the following countries: Austria, Bulgaria, Croatia, France, Italy, Poland, Portugal, Romania, Slovakia and Slovenia. Read more
New document was uploaded: S4F backoffice patch
Author: Kristina Dosen
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Please make sure to install all available patches sequentially (without skipping). For each patch it is specified for which countries it is released for and with this information and with information from release notes user should prioritize the installation of the patch if S4F Backoffice is used in specified countries. Even though the patch may be prioritized for specified countries please make sure to install all patches sequentially, including the previous ones (if any) even if they are not related to used countries. This package contains instruction, release notes, changelog and software packages required for deployment of this software component. Please note that this patch contains changes for following country: Croatia. Read more
New document was uploaded: S4F backoffice patch
Author: Kristina Dosen
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Please make sure to install all available patches sequentially (without skipping). For each patch it is specified for which countries it is released for and with this information and with information from release notes user should prioritize the installation of the patch if S4F Backoffice is used in specified countries. Even though the patch may be prioritized for specified countries please make sure to install all patches sequentially, including the previous ones (if any) even if they are not related to used countries. This package contains instruction, release notes, changelog and software packages required for deployment of this software component. Please note that this patch contains changes for following country: France Read more
New document was uploaded: Decree 2024-266 on e-invoicing in France
France
Author: Kristina Dosen
This document amends the previous regulation on the implementation of e-invoicing and gives further clarity on the operation of the private dematerialization platform (PDP). Read more
New education was created: Educational videos for France
France
Author: Kristina Dosen
This series of instructional videos provides an insight into the French fiscalization system. Both legal and technical aspects of the French fiscalization system are presented, divided into appropriate topics. Read more