France’s Sept 2026 B2B e-invoicing launch sees a special role for independent e-invoicing agents – formerly called PDP’s
Mandatory B2B domestic e-invoicing in France will start in September 2026. A 2026 e-invoicing pilot is starting February. For issuing and receiving e-invoices, France is requiring all eligible taxpayers to appoint an “Approved Platforms“, Plateforme agréée ‘PA’. These are accredited e-invoicing service providers – formerly called PDP ‘Partner Dematerialisation Platform’.
The role of French e-invoicing Approved Platforms (formerly PDP’s)
The AP interfaces between the taxpayer and the PPF, and has the following roles:
- Create, issue e-invoicers for their clients, as well as receive them from their customers. These are in structured format: (UBL, CIl, Factur-X)
- Prepare required information for submission to the portail public de facturation (PPF) Chorus Pro-based portal
- Manage, display and transmit the life cycle of invoices issued, received and archived to report on the updated status of an invoice
- completion of e-Reporting, the additional digital reporting required to cover B2C transactions
- Receive or extract transaction and payment data as part of -reporting and transmit them to PPF
Throughout the above processes they are responsible for the following controls:
- Ensure secure transmission of billing, transactional and payment information
- Invoice addresses
- Validate tax treatment
- Provide full reporting and transparency for services performed to taxpayer clients.
