As a Partner Dematerialization Platform (PDP) registered n°15 under reserve, we are involved with the DGFiP and the AIFE. This enables us to keep a constant watch on developments in the reform.
We are also a member of the Afnor electronic invoicing commission and the Fnfe-Mpe. We actively participate in the working groups organized by these organizations. This enables us to contribute to the evolution of the reform and ensure full compliance of our TX2 Cloud solution.
In this article, we’d like to summarize the main points raised during the latest plenary sessions and working groups.
A reminder of the French reform
The DGFiP is requiring all French companies to equip themselves with a PDP to dematerialize their invoicing flows from September 2026. We invite you to consult the information provided by the government and our articles for more information.
The Public Invoicing Portal to which all data must be sent by PDPs comprises a Directory service and a Concentrator service.
The calendar
For the time being, the timetable set out in the last French Finance law has been adhered to.
Test phases and pilot
Directory testing with beta-testing PDPs began in early February.
The directory pilot began as planned on March 3. The directory pilot is open to all PDPs registered under reserve. It is organized into 4 qualification waves, to ensure personalized support for each service provider.
Once all PDPs have been qualified, production can begin. This is scheduled for May or June 2025.
In autumn 2025, PDPs will be able to move on to the testing phase for the declaration part. These interoperability tests will make it possible to lift any reservations concerning the final registration of the platforms.
These steps will enable all the players involved to be ready to launch the pilot under real conditions in early 2026.
Timetable for implementing electronic invoicing
There are no changes to the timing of the obligations.
All companies will have to be able to receive their invoices in electronic format from 1st September, 2026.
Large and medium-sized companies will have to issue their invoices in electronic form by the same date.
The bond issue will be extended to SMEs, VSEs and micro-businesses on 1st September, 2027.
As a reminder, the French Finance Act provides for a maximum deferral of one quarter.
There are rumors that the reform may be postponed by a year for smaller companies. To date, this has not been planned, and it seems inconceivable that it would be.
We advise you to plan ahead to ensure that you are in compliance when the time comes.
Creation of an Afnor Electronic Invoicing Commission
Following the refocusing of the Public Invoicing Portal’s functions on its roles as directory and data concentrator, the specifications published by the DGFiP no longer concern flows between PDPs. This is why the role of this Afnor commission is to create a common base for PDPs.
TX2 CONCEPT is a member of the Afnor electronic invoicing standardization committee.
The aim is to standardize everything concerning flows between PDPs (exchange formats, lifecycles, etc.), invoice and e-reporting use cases, as well as PDP/OD/SI company exchanges.
This standard will be imposed on PDPs to ensure interoperability of exchanges.
The commission now has some forty members and is organized into 5 working groups:
- Invoice standardization and life cycle
- Invoice use case
- e-reporting use case
- International maintenance
- Interface standardization
His work should be published by summer 2025.
PPF directory update
As mentioned above, the directory pilot started at the beginning of March 2025.
With regard to the directory, the DGFiP has informed us of the creation of technical-functional documentation, user guides and FAQs. The aim of these documents is to facilitate account creation and connection to the directory, and also to detail the business use cases to be tested.
A project to create a Cerfa-type form dedicated to the choice of a company’s reception PDP is currently under study. This would ensure that there is only one PDP per address line.
Interested in taking part in the directory pilot?
At TX2 CONCEPT, we’ve already started qualifying for the directory.
We want to bring on board our customers who want to be ahead of the game in this directory pilot, which will go into production in May/June 2025.
This will enable us to update your directory information and declare ourselves as your PDP.
This step will enable us to move forward together during the next phases of testing and during the real-life pilot in early 2026.
The aim is to anticipate the process and your compliance, so thatyou can implement the reform with complete peace of mind. This will enable us to test connections and flows as quickly as possible.
2025 marks the last year before the reform begins. Now is the time to act.
Don’t hesitate to contact us or schedule an appointment with one of our experts if you have any questions. We’ll be delighted to answer them.
