Article
17/12/2024
e-Invoicing
Three Months Before the B2B Mandate in Germany: Questions Arise About Reform Preparation
The B2B mandate in Germany, set to take effect on January 1, 2025, marks a crucial step in the European…
Article
A Planned Start… Then a Delay
In September 2023, 116 pilot projects involving over 1,300 companies, supported by their Partner Dematerialization Platforms (PDPs) or Dematerialization Operators (DOs), were selected to participate in a large-scale testing phase. Organized by the French Ministry of Finance, this pilot aimed to validate various exchange scenarios, including:
- Flows 2, 1, 10.1, 10.3, 10.4
- Use cases
- A/B/C circuits
Initially scheduled from January to June 2024, the pilot has since been delayed, with recent communications from the General Directorate of Public Finances (DGFIP) indicating a potential rescheduling to the second half of 2025, contingent on the delivery of a qualification platform for the PPF.
A Mini-Pilot in 2025: Narrower Scope
Currently, a mini-pilot is being considered starting in February 2025, with the sole objective of testing the PPF directory service:
- Initially, only a few pioneering PDPs will participate.
- The pilot will gradually expand to include all PDPs.
- A directory service could go live in production by the end of Q1 2025.
The testing scope will be limited to e-invoicing, specifically focusing on Circuit C (PDP-to-PDP exchanges).
What Testing Is Necessary for the Reform’s Success?
While the mini-pilot represents progress, conducting functional interoperability tests before moving into production remains crucial. However, the question arises: who will organize these tests?
The most likely scenarios include:
- FNFE or a future Peppol Authority taking the lead in coordinating tests in consultation with PDPs and the DGFIP.
- Specific tests conducted by AIFE to assess the PPF’s role as a data concentrator, particularly for flows 1 and 10.
Preparing for 2025 and 2026
One thing remains clear: the deadlines of September 1, 2026, and 2027 are non-negotiable. To ensure a smooth deployment of the reform, it will be essential to:
- Test the various invoicing chains in advance, ensuring their operational readiness in production.
- Plan for a gradual deployment, allowing companies to begin production as early as 2025, on a voluntary basis.
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