Platforms for the dematerialization of invoices
For several years now, France has begun a plan to modernize companies, particularly in the context of their commercial data exchanges. This modernization aims to mainly digitize everything related to the invoicing of companies and to facilitate their exchange via platforms for the dematerialization of invoices.
The challenges of electronic invoice platforms
To implement the e-invoicing and e-reporting project, the French government has promulgated the Finance Act for 2021 with the application of new regulations in 2026-2027. In this law, new players are mentioned: electronic invoice platforms. These platforms will play a key role in the transformation of invoicing and will help the state meet the 4 major objectives:
Strengthening the competitiveness of companies
According to estimates, electronic invoicing will allow companies to make significant savings thanks to the time saved in issuing invoices.
Allowing tax institutions to better understand the activity of companies
Thanks to e-invoicing, the state will be able to know in real time the activity of different companies in France.
Fight against VAT fraud
Making electronic invoicing mandatory for all businesses will help the various bodies responsible for VAT to improve the fight against VAT fraud.
Making it easier for businesses to declare VAT on electronic invoice platforms
E-invoicing will not only reduce administrative burdens, but also make it easier to declare VAT.
Orchestrade®, your partner invoice dematerialization platform
Artéva with its Orchestrade® solution supports you in the deployment of electronic invoicing within your company. Thanks to Orchestrade®, our partner invoice dematerialization platform, prepare yourself for e-invoicing and e-reporting.
If you are a company targeted by the new 2026-2027 regulations and you need to use the services of a dematerialization platform to transmit and receive electronic invoices and share your transaction and payment data with the administration, contact us now.
Mandatory electronic invoicing stakeholders 2026-2027
As part of the ordinance for 2026-2027, new stakeholders will intervene during commercial exchanges.
All inter-company operations relating to invoicing such as the issue and receipt of invoices will have to take place via a Dematerialization Platform for invoices.
These dematerialization platforms will allow companies to exchange their electronic invoices in compliance with the specific criteria mentioned in this law: all invoices issued and received via a dematerialization platform must have a specific structured format in order to be processed automatically by the platform.
Dematerialization platforms
As part of the finance law for 2026-2027, companies will have to use the services of invoice dematerialization platforms. Among the different types of platforms, companies have several possibilities:
01
Partner Dematerialization Platform (PDP)
A partner dematerialization platform is an intermediary actor taking part in the exchanges between suppliers and their customers. They have two main obligations:
1. Transmit invoices from the supplier to the customer in dematerialized format.
2. Extract certain information and transmit it to the tax administration for control such as:
– Identification of the supplier and the customer;
– The amount excluding tax (HT) of the transaction;
– The amount of VAT due.
02
Public Billing Portal (PPF)
The Public Billing Portal is the State platform used to collect all reporting data from invoices exchanged in B2B, B2G or B2C in order to transmit them to the tax authorities. The portal accepts 3 exchange formats and can process data from e-invoicing or e-reporting. It has features that temporarily allow companies that are slow to equip themselves with a dematerialization solution to OCR or enter their invoices online.
03
Dematerialization Operator (OD)
A dematerialization operator is a service provider for the dematerialization of invoices. This service provider operates in EDI mode or via an API and intervenes in commercial exchanges as an intermediary between companies and dematerialization platforms.
The timetable for setting up platforms for dematerializing invoices
From September 1, 2026, the receipt of electronic invoices will become mandatory in France for large companies and mid-sized companies (ETIs). For small and medium-sized enterprises (SMEs) and micro-enterprises, this obligation will begin on September 1, 2027. All types of companies will have to prepare for the entry into force of the 2024-2026 Finance Act.
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