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French e-invoicing mandate: shift from hybrid to PDP-only model for invoice exchange.

  • French tax administration (DGFiP) announced a change to the invoicing reform model
  • Initially planned hybrid model for exchanging domestic B2B invoices to start from September 1, 2026
  • Involves Partner Dematerialisation Platforms (PDP) and Public Invoicing Portal (PPF)
  • PDPs are accredited service providers offering paid services for invoice exchange, e-reporting data aggregation, and invoice status management
  • PPF was intended to offer free e-invoice exchange services to businesses and centralize data
  • DGFiP announced that the hybrid exchange model is no longer a priority
  • Priority now given to directory and data centralization sent to DGFiP
  • Companies that opted for direct connection with PPF will now need to choose PDPs
  • ERP and software providers impacted and will need to revise their strategies

Source: avalara.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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