Dematerialization Platforms

Electronic invoicing: the list of PDPs registered subject to reserve is published

Publié le 01 octobre 2024 - Mise à jour le 23 octobre 2024 - Directorate for Legal and Administrative Information (Prime Minister)

Impots.gouv.fr has just communicated the list of partner dematerialization platforms (PDPs) that have been registered subject to reservation.

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Image 1Crédits: Studio Romantic - stock.adobe.com

Reminder

L'obligation to issue electronic invoices will be issued:

  • the 1er september 2026 for large companies and mid-cap companies;
  • the 1er september 2027 for small and medium-sized companies (SMEs) and micro-companies.

L'obligation to receive electronic invoices will be issued for all companies as of 1er september 2026.

As part of the move to electronic invoicing for companies, invoices must transit through a platform used by the issuer and the recipient of the invoice. This platform must be a Partner Dematerialization Platform (PDP) accredited by the tax authorities. Indeed, the public invoicing portal will not be set up in the end.

The list of PDPs that have been registered under reserve is available here.