The e-invoicing landscape in France is undergoing a major transformation, with new regulations set to take effect on September 1, 2026.
These changes, part of a broader effort to combat tax evasion and streamline financial reporting, mandate that all businesses subject to VAT tax must send and receive invoices electronically.
The French government has introduced a network of registered providers and trusted intermediaries that will facilitate e-invoice exchanges and ensure compliance with the new rules.
Prior to July 2025 these were known as PDP (Plateforme de Dématérialisation Partenaire). That term is being retired and are now being called plateformes agréées the role and requirements remain the same.
In France, becoming an approved platform requires passing a rigorous accreditation process. Candidates must demonstrate that they can fully comply with the country’s legal and technical requirements for electronic invoicing. This includes proving their ability to handle the wide range of data flows and actions mandated by French legislation for domestic companies.
As of May 2025, no provider has been fully certified . All applicants are still undergoing extensive testing with the French tax authorities. This testing phase is essential due to the complexity and variety of invoice and data exchange flows that must be supported. Until this process is complete and official certification is granted, no provider can truthfully claim to be a fully registered PDP—only that they are a candidate currently in the testing phase.
The standards body AFNOR has updated two key standards ahead of the launch: XP Z12-012, covering invoice formats, profiles, and status messages; and XP Z12-014, which outlines applicable B2B use cases. The revisions include clarified definitions, updated use cases, and other adjustments throughout the documents.
XP Z12-014 documents numerous B2B use cases, including:
- Standard invoice exchange
- Self-billing (when the buyer issues the invoice)
- Complex scenarios like multiple payers, subcontracting, or factoring
- Rejections, disputes, and corrections
It categorizes which elements are mandatory for PDPs, which are optional features, and which are regulatory requirements for businesses.
Here is the list of companies that applied for PDP (in French)
Here is a selection of companies who have announced their initial approval.
- Avalara
- Basware
- Comarch
- Edicom
- Esker
- Ivalua
- Opentext
- Pagero
- SAP
- Sidetrade
- Sovos
- Tradeshift
- Tungsten Automation France
- Yooz
There is now a full list of companies that have been accepted by the French administration as part of the first stage of the registration procedure. The companies are registered, subject to their subsequent connection to the public invoicing portal.
Updated 27 May 2025
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