1. Using Financials for EMEA
  2. Overview

Overview

Submit Payables invoices and Receivables receipts electronically to the French tax authorities using designated service providers. The electronic reports include detailed information about Payables invoices and Receivables receipts. This is to comply with the 2026 electronic invoicing mandate in France.

The French e-invoicing model is a tailored subset of the EU’s EN 16931 standard and closely follows the four-corner model. In this system, certified Sender Access Points and Receiver Access Points, known as Registered Private Platforms (or Plateformes de Dématérialisation Partenaires – PDPs), facilitate the exchange of e-invoices. These PDPs also extract VAT metadata from invoices and transmit it to the French Ministry of Finance. This data will be used to populate the monthly VAT declaration form. To ensure efficient and accurate delivery of e-invoices, the Ministry of Finance maintains a centralized National e-Address Registry on its public platform, the Plateforme Publique de Facturation (PPF).

As of 15-Oct-2024, the French tax authorities (DGFiP) announced that direct connections to the PPF, will not be supported. Going forward, all e-invoice transmissions will exclusively rely on certified PDPs, marking a significant shift towards a decentralized but controlled e-invoicing ecosystem.

The e-Reporting for France feature:

  • Provides a solution to generate:
    • The e-Reporting Payables extract for self-billing invoices, international invoices, credit memos, and prepayments in the UBL 2.1 format.
    • The Life Cycle Refused extract file for Payables invoices.
    • The Life Cycle Collected extract file for Receivables transactions. Output file is in the CDAR format. The process generates Life Cycle Collected extract file for Receivables transactions with applied and unapplied receipts amounts.
  • Includes the Life Cycle status extract feature that facilitates the extraction of these mandatory invoice statuses that must be issued by the entity:
    • Collected (Encaissée) – for Receivables invoices.
    • Refused (Refusée) – for Payables invoices.
  • Supports the e-Reporting and Life Cycle Legal requirements using a registered private platform (PDP). The communication with Tax Authority portal is via PDPs using a Collaboration Messaging Framework (CMK).
  • Provides the Collaboration Messaging Framework (CMK) that ensures:
    • Message exchange capabilities with PDP.
    • Possibility to receive synchronous and asynchronous response messages with statuses from PDP.
    • Review the original and transformed message file.
    • Possibility to customize the UBL stylesheet based on the specific business requirements.
    • Query and review delivery status for invoice or transaction number, Supplier or Customer details.
    • Resubmit process for transactions with failed transmissions.
  • Includes the e-Reporting solution for Receivables transactions that uses the Generate and Transfer XML Transactions process to generate and send Receivables transactions to the PDP as XML invoices in UBL 2.1 format.