Electronic invoicing platform

With mandatory electronic invoicing coming into force in September 2026, companies must adapt their processes to ensure a smooth and compliant transition. The first step is to analyze the impact of the reform on invoicing flows and identify the necessary adjustments. Then, it is essential to choose a suitable solution, by opting for a Partner Dematerialization Platform (PDP), capable of managing standard formats such as Factur-X, UBL or CII. It is also crucial to involve and train teams, particularly accounting and financial departments, so that they master the new tools and processes. Anticipating costs and resources is another key step: this includes investment in software, training and support from a specialized service provider if necessary. Finally, a test phase must be set up before the deadline, to identify possible adjustments and ensure smooth integration with partners.

As of January 1, 2025, over 80 PDPs have been conditionally registered by the French tax authorities. The full list of registered platforms is available on the official French tax website. PDP selection criteria When choosing a Partner Dematerialization Platform, it's essential to take several factors into account:

• Interoperability and portability of flows: seamless integration with existing business processes and compatibility with business partners, with no break in the transition.
• Non-reform invoice processing: support of documents via EDI or OCR/Video-coding to ensure complete management.
• Data security: ISO 27001 certification, data hosted on a secure server in France, and exchange protection via advanced encryption protocols.
• Formats supported: compatibility with all reform formats (Factur-X, UBL, CII) to ensure issuance in accordance with the format your customer may require, as well as support for specific formats.

The PPF (Public Billing Portal) is managed by the State, its role evolved in October 2024. Initially intended to offer a public platform for issuing and receiving electronic invoices, it now focuses on two main missions: being a central directory to identify the PDPs used by companies and a data concentrator responsible for transmitting essential information to the tax administration. Its role is therefore no longer operational for the direct exchange of invoices between companies. PDPs are private Partner Dematerialization Platforms registered by tax bodies acting as trusted third parties. They play an intermediary role by transmitting dematerialized invoices between suppliers and customers, while extracting crucial data for the tax administration. Finally, ODs are dematerialization service providers who support companies in the transition to electronic invoicing. They ensure the conversion of documents, archiving and integration of invoicing flows. However, ODs are not directly connected to the tax administration and must rely on a PDP for the reception or issuance of invoices and invoicing data. In summary, the PPF makes it possible to identify the PDPs associated with the Companies and centralizes and transmits the tax data to the administration, the PDPs manage the exchange of invoices and guarantee their compliance, and the ODs offer additional services in support of the companies. This structuring makes it possible to optimize the management of electronic invoices and to ensure a smooth transition towards the total dematerialization of B2B exchanges.

The reform of electronic invoicing introduced by the Finance Act provides for a gradual implementation depending on the size of companies subject to VAT in France. From 1 September 2026, all companies must be able to receive electronic invoices, regardless of their size. This date also marks the start of the obligation to issue for large companies and mid-sized companies (ETIs). Then, from 1 September 2027, the obligation to issue will be extended to all companies, including SMEs, VSEs and micro-enterprises. The e-reporting obligation (the declaration by the taxable person of transactions that have not been the subject of electronic invoicing) follows the same timetable as for the obligation to issue. This reform aims to combat VAT fraud and simplify companies' reporting obligations by automating the transmission of tax data. It also helps improve the traceability of transactions and optimize accounting management through the dematerialization and interoperability of systems.

Yes, electronic invoicing is gradually becoming mandatory for French companies subject to VAT. The 2020 Finance Act initiated this transition in order to modernize commercial exchanges and strengthen tax traceability. From September 1, 2026, all companies must be able to receive electronic invoices via a Partner Dematerialization Platform (PDP). The issuance obligation, for its part, will be implemented gradually according to the size of the companies: - September 1, 2026: issuance obligation for large companies and ETIs. - September 1, 2027: issuance obligation for SMEs and micro-enterprises. The reform of electronic invoicing in France aims to combat VAT fraud and simplify the reporting obligations of companies by automating the transmission of tax data. It also helps improve the traceability of transactions and optimize accounting management through the dematerialization and interoperability of systems.