Groupement pour l’Amélioration des Liaisons dans l’Industrie Automobile
Groupement pour l’Amélioration des Liaisons dans l’Industrie Automobile
23/01/2024
GALIA is more than ever at your side.
The new calendar, announced on October 17, 2023 in amendment I-5395 to the project of 2024 Finance Law, was confirmed on December 29th, 2023 by the publication of the Finance Law for 2024:
– September 1st, 2026 (can be postponed to December 2026): Obligation to receive for all and obligation to send for large companies and mid-sized companies (e-invoicing and e-reporting – transmission of transaction data)
– September 1st, 2027 (can be postponed to December 2017): Obligation to send for SMEs and VSEs, therefore all companies subject to VAT will be concerned.
The year 2024 is dedicated to the public administration side, finalizing the e-Invoicing National Portal (PPF “Portail Public de Facturation”) and the national directory of invoice recipients.
The postponement of the implementation of the reform offers additional time which represents an opportunity for companies to better prepare and consider their participation in the pilot phase.
1,313 companies were selected for the initial pilot phase. A new application process will be proposed for the pilot phase which is expected to take place between mid-2025 and mid-2026. Don’t miss the opportunity to test and validate the reception and sending of invoices, as well as e-reporting and the life cycle management.
To be able to receive electronic invoices on September 1st, 2026, which is an important first step, companies must have chosen a reception platform:
– whether it is the PPF (direct or via a dematerialization operator – OD)
– and/or a Partner Dematerialization Platform – PDP (the national directory must be filled in accordingly).
The DGFIP has just published a first list of around forty candidate PDP service providers, having submitted their candidature to the registration service.
To come:
– March 2024: New version 2.4 of the DGFIP external specifications (the English version V2.3 was published at the end of December 2023)
– Q1 2024: Decree and Arrêté specifying the terms of application and data tolerances. They must also allow the registration of PDPs before carrying out interoperability tests with the PPF.
– From April 2024: Registration of PDPs (after publication of Decree/Arrêté)
The project to switch to e-Invoicing and e-Reporting as part of the electronic invoicing reform is not an IT project. It requires setting up a real dedicated business team covering several functions (accounting, tax, sales administration, IT ERP, EDI, etc.).
GALIA supports companies in preparing the reform:
– The “e-Invoicing ” Working Group brings together 80 people from 23 companies to discuss the specifications of the French reform but also in other countries, how to be prepare, update the INVOIC message and map its data to the formats allowed by the national platform, analyze the impacts on invoicing processes and current use cases.
– We offer “e-Invoicing” training that we adapt to the new regulations. This training will help you to better understand the expectations of the reform and provide the keys to implementing the Electronic Invoice. – We are working on setting up a pilot between several GALIA member companies in 2025.