Electronic invoicing: candidates to become partner dematerialization platform

Large and mid-sized companies will be obliged to switch to electronic invoicing from September 1, 2026, while small and medium-sized businesses and micro-businesses will be required to do so from September 1, 2027. If they do not wish to use the public portal, these companies will be able to use "registered" service providers. Bercy recently published the list of partner dematerialization platforms (PDPs) applying for registration.

New timetable for electronic invoicing 2026-2027

Initially, the obligation for companies established in France to receive andissue electronic invoices was due to apply on July 1, 2024. However, in order to ensure that companies make the transition to electronic invoicing under the best possible conditions, the Finance Act for 2024 has set a new timetable for application of the reform.

More specifically, the obligation to issue electronic invoices will :

  • September 1, 2026 for large and mid-sized companies;
  • September 1, 2027 for small and medium-sized businesses and micro-businesses.

The obligation to receive electronic invoices will apply to all companies from September 1, 2026.

The reform has a number of specific objectives:

  • combat VAT fraud more effectively,
  • improve business competitiveness,
  • simplify VAT reporting obligations,
  • improve real-time knowledge of business activity.

Nearly 50 operators positioned to become PDPs

Partner dematerialization platforms will play a central role in the e-invoicing system. Taxable companies will have to use a PDP to transmit and receive their electronic invoices, as well as to send transaction and payment data to the authorities. They will be able to select one or more platforms of their choice, while retaining the option of using the public invoicing portal directly.

Partner dematerialization platforms will be registered by the government for a renewable 3-year period. They will be authorized to provide all the e-invoicing and e-reporting functionalities required by the reform.

According to an Ipsos survey conducted for DGFIP in September 2023, more than half of companies with at least 250 employees are considering using a private platform. The PDP registration service has already processed the first applications for partner dematerialization platform status. The list of applicants is available in the "Partners" section of the impots.gouv.fr website. This publication does not prejudge final registration. To date, no registration has yet been issued.


Reliability, accuracy of billing data, price and additional services are the main criteria companies need to consider when choosing their intermediary.