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🇲🇨 Monaco - E-Invoicing Specifications

Status: 🟢 Following France | 🟢 B2G Active | 🟡 B2B Sep 2026 Authority: Department of Finance / French DGFiP Platform: French PDP/PPF Framework

1. Context & Overview

Monaco follows France's e-invoicing regulations for businesses with French SIREN registration. Full French B2B mandate applies from September 2026 for entities registered in the French companies register.

DateScopeObligation
OngoingB2GFollow French B2G (Chorus Pro)
Sep 2026B2B LargeLarge enterprises must issue e-invoices
Sep 2027B2B SMESMEs and micro-enterprises must issue e-invoices
Sep 2026B2B AllAll companies must receive e-invoices

2. Technical Workflow

flowchart TD
    S["Invoicerr (Supplier)"] -->|1. Factur-X / UBL| PDP[PDP Partner]
    
    subgraph "French CTC Model"
    PDP -->|"2. Directory Lookup"| PPF[PPF Directory]
    PDP -->|"3. Fiscal Reporting"| PPF_Rep[PPF Concentrator]
    PDP -->|"4. B2B Exchange"| PDP_R[PDP Receiver]
    end
    
    subgraph "Cross-border"
    PDP <-->|5. Peppol| Peppol_N[Peppol Network]
    end
    
    PDP_R -->|"6. Deliver Invoice"| C[Client]
    PPF_Rep -.->|Tax Control| DGFiP[French DGFiP]

🧱 Key Components

  1. PDP (Partner Dematerialization Platform): Certified private platforms
  2. PPF (Public Portal): Directory and fiscal data concentrator
  3. Factur-X: Hybrid PDF/XML format (EN 16931)

3. Data Standards & Formats

A. Accepted Formats

  • Factur-X (PDF/A-3 with embedded XML)
  • UBL 2.1 syntax
  • CII (Cross Industry Invoice) format
  • EN 16931 compliant XML

B. Critical Data Fields

  • SIREN/SIRET: French business registration (for Monaco entities)
  • TVA Intracommunautaire: EU VAT number
  • PDP Identifier: Platform routing code

4. Business Model

  • Clearance Model: French CTC model with PDP/PPF
  • French Alignment: Full technical requirements same as France
  • Peppol Access: Available for cross-border

5. Implementation Checklist

  • SIREN Registration: Ensure French business registration
  • PDP Selection: Choose certified PDP provider
  • Factur-X Engine: Implement hybrid PDF/XML format
  • PPF Directory: Register for directory services
  • Lifecycle Management: Build status update workflows
  • Archive Setup: Configure 10-year storage

6. Resources