As part of this reform, companies will have to send their invoices in a dematerialized format. To ensure exchanges, there are three parties:
- The public billing portal (PPF)
- The platform of the dematerialization partner (PDP)
- The operator of dematerialization (OD)
From 2024, you will have to choose how you want to receive your invoices, and you will have two choices: the PPF or a PDP.
See page 8 of the Comarch White Paper on E-Invoicing in France
See also
- French mandate: What is a PDP, PPF & OD?
- Pagero webinar – Recorded session – French mandate: Essential updates
- All you need to know about E-Invoicing & E-Reporting in France
Latest Posts in "France"
- Webinar – DGFIP & MATHEZ COMPLIANCE: exclusive webinar to make your transition to e-invoicing a success (Nov. 13)
- Training ‘Holding: Facilitator & VAT’ (Nov 18)
- Comments on ECJ case C‑433/24: AG Opinion – VAT Margin Scheme Must Apply to Artwork Sales by Legal Entities, Not Just Individuals
- France’s E-Invoicing Reform: Insights on Interoperability, Regulation, and Business Collaboration with Cyrille Sautereau
- VAT Exemption for Small Businesses: What’s New in 2025 in France and Across the EU
