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France to Require All Businesses to Appoint a PDP for e-Invoicing

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Editor Coda
Oct 16, 2024
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France’s e-invoicing mandate is coming into effect in 2026. The French initiative is expected to boost business competitiveness by improving payment times and streamlining invoicing processes, while also simplifying interactions between companies and tax authorities.

According to their latest press release

  • September 1, 2026: All businesses must be capable of receiving electronic invoices, with large and medium-sized enterprises required to issue them as well.
  • September 1, 2027: Small and medium-sized enterprises, along with microenterprises, will also be required to issue electronic invoices.

The French government has introduced a network of registered Platform de Dématérialisation Partenaire (PDP) providers, trusted intermediaries that will facilitate e-invoice exchanges and ensure compliance with the new rules.

More than 70 partner dematerialization platforms (PDPs) have already been provisionally registered by the DGFiP (French tax authority)

What’s notable is that the French public portal will be a directory, and will not be a platform for the exchange of invoices.

Here is the full press release (in French)

Full list of PDP Providers on the French Site

Blog post with PDP providers named.


A selection of helpful commentary from e-invoicing experts:

Alex Baulf, VP of e-Invoicing at Avalara says,

“DGFIP has announced in a press release that the PPF (the public portal) will now focus on serving as a Directory and to facilitate tax reporting and will not be an option for the actual exchange of e-invoices…. This now means that EVERY business in France (c. 4m companies) will need to appoint a PDP - an accredited service provider.”


Richard Asquith of Vat Calc reports: “The plan had been to offer the choice for e-invoicing exchange between free PPF or nominating an accredited e-invoicing agent – partner dematerialization platform (PDP). This was termed the ‘Y’ e-invoicing model.

But businesses must now find their own PDP.  These could include their accounting / ERP vendors.”

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