About forty operators are listed as candidates to become partner dematerialization platforms (PDP), according to the recent publication by the tax administration. This publication is informative and does not, by itself, guarantee registration under Article 290 B of the General Tax Code. Registration will be granted only after a thorough examination of the applications by the registration service at Bercy.
Operators that receive registration will be registered for a period of three years, renewable. The specific conditions for this registration will be outlined through regulatory means. As of now, no registrations have been issued.
A dematerialization platform is a service provider that undertakes various tasks, including issuing, transmitting, and receiving electronic invoices from suppliers to clients. It must also be capable of extracting and transmitting certain invoice data to the tax administration (identification of the supplier and client, net amount of the transaction, VAT amount due, applied VAT rate, etc.).
Electronic invoicing will become mandatory from September 1, 2026, for large and medium-sized enterprises and from September 1, 2027, for small and microenterprises.
Source
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