Vision statement

France eInvoicing from July 2024

The purpose of this document is to outline Infor’s ambition to further support our customers
working with electronic invoices in France.

M3 is having a long experience using PDP : Dematerialization Platform Partner.

standard BOD for electronic invoice. Connected to OD, it manages electronic
M3 is using those standard invoicing invoice under the three legal formats,
BOD in many countries such as Italy, communicates with PPF and send
Hungary and Mexico. electronic invoice to Buyer’s PDP
according to format defined on authority
portal (directory). It has responsibility of
French Law electronic invoice contains and archive.
French Authority decided to implement PPF : Public Invoicing Portal. It stores
electronic invoice, following ordinance companies directory and it manages
n°2021-1190 of September 15, 2021. The electronic invoices between seller and
electronic invoice is mandatory between buyer when no PDP are used.
domestic tax payer (Domestic B2B). This
part is called eInvoicing.

The article 290 of CGI, force companies to

report other transactions (international
B2B and B2C) and customer payments of
services received. This part is called
eReporting.

French authority has validated the use of

“Y” schema for connectivity to PPF.
This “Y” schema means two solutions for
companies:
• OD : no direct connection between
Seller and Buyer : all invoices
must transit thru authorities portal
(PPF). This is without PDP.
Terminology • PDP : use of certified partner PDP
that can directly communicates
OD : Dematerialization Operator. It between Seller, Buyer and PPF.
creates xml file, under one of the three
accepted formats, and send it directly to French authority permits to use mix of
PPF. It also receive electronic supplier OD/PDP connectivity like a seller not
invoices from PPF or from Seller’s PDP. using a PDP and a buyer using a PDP.

Bruno Cabaret – Product Director

1
Infor M3 Product Management
 Authority defined an invoice “life cycle”
Requirement which includes status such as submitted,
rejected, paid and refused.
Planning The law also means to receive electronic
supplier invoices.
Up to latest information from authority,
electronic invoice is mandatory for large
Infor’s ambition in this area is to use
companies from July 2024, as first run.
solution which has been already validated
in many other countries such as Italy
(SDI), Hungary and Mexico (CFDI) based
on standard invoicing BODs. Invoice
status “life cycle” will be managed by PDP
or on PPF portal; out of M3. M3 is working
on standard supplier invoice BOD to
handle standard supplier invoice
integration.

Infor’s ambition in this area is to deliver

solution beginning of 2024 to permit
companies tests for sending customer
invoices and integrating supplier invoices.
This solution will be supported on M3 13.4
and M3CE. M3 will be positioned as OD.
If they want, M3 companies can use a
third-party PDP integrating the electronic
invoice file issued by M3.
eReporting
eInvoicing
When companies is not creating electronic
Electronic invoice is mandatory for invoice for international B2B and B2C, a
Domestic Business to Business (B2B). special electronic format must be used to
report those invoices to authority.
It can also be used for other electronic
invoices such as International B2B and French authority is also requesting to
B2C. Like this, all invoices can be sent report payment received for services,
using rule of Domestic B2B (eInvoicing). In excluding VAT on debits. This is mainly
that case, eReporting is not use to report when company is a services company,
additional issued invoices (non-domestic collecting VAT when payments are
B2B). received.
The Business to Government (B2G) Following new rule about payment in
invoicing can follow the Domestic B2B advance, applied from January 2023 to
electronic invoice. the customer’s down-payment, VAT is
reported at payment instead of at goods
movement. Those down-payments must
also be reported.

Infor’s ambition in this area is to use

solution which has been already validated
in other countries such as Mexico (CFDI)
where customer’s payments are reported
based on standard M3 BODs.

Infor – Vision statement for France eInvoicing from July 2024 2

Focus areas Reliable Audit Trail
M3 permits to control the invoicing
process from its origin.
Sales Invoices Customer order, delivery documents,
M3 invoicing functions are all creating invoice and accounting entries are
standard invoicing BOD. connected in M3 which permit to trace and
justify VAT decision.
Hence, all invoices issued (domestic and
international B2B, B2C and B2G) will be Infor’s ambition in this area is to
reported to PPF. accompany our M3 customers in their
process documentation at each step of
The way of working in that solution is : preparation from order entry to invoice.
1. Use existing invoicing standard
BOD.
2. Control that all requested fields in
electronic file are available on the
invoice printout (readable PDF).
3. Set required additional fields when
missing.
4. Create electronic invoicing under
one of the 3 formats accepted by
authority (UBL, CII or Factur-x).
5. Attach PDF to electronic format.
6. Tests electronic invoice.
7. Send electronic invoice using ION
to PPF.

Infor’s ambition in this area is to use

standard solution based on invoicing Supplier Invoices
BODs.
From the French law, all domestic invoices
(domestic B2B) will be received under
Customer’s Payment electronic form.
In case a company is a service company M3 is having function APS450 for
registered as VAT on Payment, all electronic supplier invoices integration.
payments received must be reported to This function is already used by customers
authority. using scanned invoice (OCR) or electronic
invoices.
When company is registered as VAT on
Debit, payment received should not be The way of working in that solution is :
reported. But according to new VAT rule 1. Define standard format accepted
applied on customer advance payment by M3, under one of the 3 formats
from January 2023, where VAT must be delivered by authority (UBL, CII or
accounted from payment like services, Factur-x), that companies will
those down-payments must be reported to register into authority platform.
authority. 2. Receive supplier invoices under
this format.
Infor’s ambition in this area is to provide 3. Convert this format under
our customers with a standard solution standard supplier invoice BOD.
based on standard receivable transaction 4. Integrate supplier invoice thru
BOD. M3 will have to identify services for APS450 using standard supplier
down-payments received. invoice BOD.

Infor’s ambition in this area is to use

solution based on standard supplier
invoice BOD.

Infor – Vision statement for France eInvoicing from July 2024 3