The French tax administration (DGFiP) opened its registration service for dematerialisation platform partners (PDP) on 2 May 2023, establishing the framework for private operators to support France's mandatory electronic invoicing system launching 1 July 2024.
The Lille registration service will handle all aspects of PDP oversight, including initial registration applications, periodic renewal requirements, monitoring compliance obligations for both platforms and users, implementing financial penalties for non-compliance, and withdrawing registration numbers from platforms with repeated violations.
Companies seeking PDP status must submit applications through the government's simplified procedures website using a dedicated declarative form with accompanying user guidance. The registration process enables private operators to offer electronic invoicing (e-invoicing) and mandatory data reporting (e-reporting) services alongside the public invoicing portal (PPF).
France's electronic invoicing mandate will be preceded by a testing phase in the first half of 2024, allowing businesses to use either the public portal or registered private platforms for invoice processing and data transmission. The system represents a significant digitalisation of French VAT compliance procedures, requiring all B2B transactions to flow through approved electronic channels.
