- The French e-invoicing reform uses a decentralized “5-corner model” (Y-model) involving five main actors: supplier, supplier’s Accredited Platform (PA-e), buyer’s Accredited Platform (PA-r), buyer, and the Public Invoice Portal (PPF).
- Accredited Platforms (PAs) are authorized to exchange B2B invoices, transmit mandatory data to authorities, manage invoice statuses, and perform e-reporting; every business must use at least one PA.
- The Public Invoice Portal (PPF) acts as a regulatory hub, maintaining a central directory of VAT-registered businesses and collecting invoice and transaction data for the tax administration.
- Invoices are exchanged between PAs, while data is sent to the PPF for compliance and regulatory purposes.
Source: fonoa.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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