In a communiqué published at the end of July, the general directorate of public finances (DGFiP) announced the postponement of the generalization of the electronic billing in France for businesses, initially planned from 1er July 2024, in order to guarantee passage “in the best possible conditions”. According to various observers and experts on the subject, several reasons explain this decision: the insufficient preparation of small businesses, the delay in migration de Chorus Pro to the Public Billing Portal (PPF), the slowness of registration process of Partner Dematerialization Platforms (PDP), the limited number of candidates for the pilot phase or even the underestimation of the technical impact of the volumes involved. First set at the beginning of 2023 then postponed for the first time, this generalization in fact concerns nearly 2 billion invoices exchanged each year between 4 million companies targets. The new date for application of the reform will be decided as part of the work to adopt the finance law for 2024, probably around the end of 2025.
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In an official communication released at the end of July, the Directorate General of Public Finances (DGFiP) announced its decision to postpone the generalization of electronic invoicing in France for businesses. This generalization, initially scheduled to come into force from July 1, 2024, has been postponed in order to guarantee a smooth transition, in the best possible conditions.
This announcement sparked numerous reactions within the economic community and experts in the field. Several reasons have been put forward to explain this decision to postpone. Firstly, it was found that many small businesses were not yet sufficiently prepared to move to electronic invoicing. Additionally, the delay in migrating Chorus Pro to the Public Billing Portal (PPF) was reportedly a contributing factor to this decision. Likewise, the slowness of the registration process for Partner Dematerialization Platforms (PDP) as well as the limited number of candidates for the pilot phase would also have played a role in this postponement. Finally, it was admitted that the technical impact of the volumes involved had probably been underestimated.
Originally, the generalization of electronic invoicing was set for the beginning of 2023, but it had already been postponed for the first time. It is important to note that this reform aims to affect nearly 2 billion invoices exchanged annually between the 4 million companies concerned. The new date of application of this reform will be decided as part of the work to adopt the finance law for the year 2024. It is expected that this date will be around the end of 2025, in order to to enable businesses and administrations to adequately prepare for this major transition in billing practices.