France regulatory update- Legislation
DGFiP Publishes Updates for Partner Dematerialization Platforms (PDPs)
France’s DGFiP updates the registration process for PDPs under the upcoming CTC mandate, with transitional registration and a phased timetable for taxpayer compliance starting in 2026.
SwathyContent MarketerPublishedReading time1 min readThis article describes the position at the time of publication. For current requirements, view the France country guide.View current France requirements
On March 27, 2024, the French General Directorate of Public Finances (DGFiP) published a Decree in the Official Journal of the French Republic, introducing key updates to the Partner Dematerialization Platform (PDP) registration process for the upcoming CTC mandate.
Key Updates
- Conditional Registration for PDPs:
There will be a transitional regime where PDPs will receive conditional registration and access to the Public Invoicing Portal (PPF) test environment. Afterward, they must submit technical test reports to demonstrate compliance, or risk having their registration revoked. - Mandate Timetable:
- September 1, 2026: The mandate will apply to large and intermediate-sized taxpayers.
- September 1, 2027: The mandate will extend to micro, small, and medium-sized taxpayers.
The start date will be officially announced on the tax administration’s website and communicated directly to stakeholders.
Sources
Official sources for this update are being added during regulatory review.
- Article published
- 15 Apr 2024
- Effective date
- Not set
- Content review
- Pending regulatory review
France: current requirements
- B2B
- Upcoming
- B2G
- Mandatory
- B2C
- Not confirmed
Spain
Oman
Norway