Following on from the workshops designed to implement invoice electronic invoicing (Article 153 of the 2020 Finance Act), ICD International is pleased to report on the rules on the Life Cycle and Statutes of the invoice electronic established by the DGFIP.
For a report on the latest workshops, please follow this link :
https://www.icdint.fr/category/dematerialisation-des-factures/
Lifecycle objective and status of the invoice website
As mentioned in previous articles, the CHORUS Pro platform will act as a National Public Platform.
To date, CHORUS Pro processes all invoices intended for and issued between private companies and public entities (B2G).
Tomorrow, the CHORUS Pro platform will be able to process invoices issued and received between companies in the private sector(B2B).
For better management of invoice status, a life cycle has been established by the DGFIP.
It addresses the following 4 issues:
- Offer a shared vision of the processing of the invoice for all stakeholders (sender, receiver, administration)
- Determine a list and format for exchanging statuses to ensureinteroperability between players (companies, private platforms, public platforms).
- Detail the process for handling invoice rejections and cancellations
- Simplify pre-filling of VAT returns
The benefits of these 4 challenges are :
COMPANIES - in their role as buyers and suppliers
- Reduce the administrative burden of treatment follow-up
- Reduce the administrative burden of VAT management
- Better monitoring of payment times
- Better visibility and fewer disputes
STATUS
- Better understanding of business activity
What different types of status are available?
Schematic diagram of the invoice electronic life cycle
Status of invoice rejection on the public platform ( article 153 of PLF 2020 )
Focus on invoice rejections
The invoice in many cases is contested and/or can be rectified.
Whether on the initiative of the sender of the invoice or following rejection by the receiver.
The 3 cases of invoice rejection:
Status of invoice rejection on the public platform ( article 153 of PLF 2020 )
Once validated by the DGFIP, all these rules will constitute the life cycle of invoice. These statuses apply to all sectors and all types of invoices. To help us assess the benefits of these statuses for your company, please send us your case studies and questions.
ICD INTERNATIONAL is a major player in the invoice electronics industry. We support several hundred customers in this change management process, to ensure that the transition to reform goes as smoothly as possible.