On June 19, DGFIP published a new version of the PPF external specifications. This 200-page reference document describes how the PPF works, and how to interact with it, in the context of the implementation of the invoice mandatory electronic payment.

This article provides a summary of the main changes to these specifications and the key points to remember from this latest version.

Major changes

As a preamble, the PPF is the state platform at the heart of the reform. It covers 3 major functions:

• Management of the directory of VAT-registered companies,
• La collecte des données pour l’administration fiscale, en lien notamment avec les PDP (Plateformes de Dématérialisation Partenaires),
• Invoice exchange services, status tracking and the collection of the e-reporting.

Directory evolutions

The 2.4 external specifications redefine the management of the directory, which will go into production at the end of this year.

This directory will be built up from the SIREN database to list organizations liable to VAT, as well as public entities and their corresponding SIRETs. This will make it possible to identify whether a company is private(B2B) or public (B2G).

The redesigned directory offers a number of additional possibilities, notably in the management of billing addresses to facilitate the dispatch of invoices according to the type of purchase, for example.

Note that the technical elements for defining the APIs and messages to be used are included in this new version.

More about B2G

Transactions involving public-sector establishments, currently processed via Chorus Pro, will follow the same process as the one currently in place. Invoices destined for the public sector will have to pass through the PPF. In other words, PDPs will only act asDOs for these flows.

Managing readability.

This version 2.4 clarifies the readable version that can accompany invoices in structured format(UBL, CII or others). The "READABLE" attachment must contain all the data of the structured invoice. invoice structured.

A noter que le format Factur-X intègre par définition d’un lisible.

About life cycles

The June 19 document provides more details on life cycles. Essentially, they can be of 2 types:

• linked to flows. Generated automatically by the platforms, the statuses will then serve as "technical acknowledgements" and will be transmitted with each exchange of flows.
• related to the business. These are the functional statuses of the invoice and are mainly initiated by the business. (e.g. for invoices in dispute).

The document presents new diagrams explaining the mechanics of status according to circuits, channels, players, etc.

Additional information on certain use cases

Certain use cases have been added to the new version. These include subcontracting and co-contracting situations, as well as the possibility of rerouting an invoice ("Invoiced to"). invoice ("Invoiced to").

This version 2.4 of the PPF external specifications provides a certain amount of new information to enable everyone to move forward with the deployment of electronic invoice deployment. However, we note a number of typographical errors and inconsistencies, notably concerning the announced tolerance dates, which will probably lead the DGFIP to publish a corrected version later this summer.

This article outlines the latest developments in the technical specifications and use cases delivered by the DGFIP. If you would like to find out more, and better understand the impact on the deployment of the invoice Please do not hesitate to contact our experts.