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France E-Invoicing/E-Reporting unraffled – Part 5: Methods to send and receive E-Invoices – PDP, OD, PPF

There are several different methods for sending and receiving e-invoices and the life cycle status of an e-invoice under the new guidelines in France.

We will go through each one and demonstrate below to help you understand how they work and help you choose which one will suit your company best.

In short, there are three main methods:

  • Partner Dematerialisation Platforms (PDP)

    Partner Dematerialisation Platforms (Plateformes de Dématérialisation Partenaires or PDP) are service providers certified by the government. With this certification comes the privilege of being allowed to issue and receive e-invoices directly with the service provider of the counter-party without going through the PPF, provided that the service provider is also a PDP.

  • Dematerialisation Operators (OD)

    Dematerialisation Operators (Opérateur de Dématérialisation or OD) are all the service providers in the market that have not been certified by the government. On the whole, they provide similar functions as PDPs. However, the main difference is that they cannot issue or receive directly without using the PPF as an intermediary in the flow of the e-invoice.

  • The Public Invoicing Portal (PPF)

    The Public Invoicing Portal (Portail Public de Facturation or PPF) will be the new platform for B2B e-invoicing in France. PPF will be directly connected to the current government hub for B2G e-invoicing, Chorus Pro. The data passing through the PPF platform will be reported to the Tax Administration of France (Direction Générale des Finances Publiques or DGFIP). The PPF is also administrating the central directory for e-invoicing.

This newsitem will focus on PDP’s


What is a PDP?

Why choosing a PDP?

Responsibilities of a PDP?

Penalties


From a business perspective


From a service provider perspective


Legislative acts

Other

Webinar – Recorded version


See also


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