Avalara PDP accreditation — latest update

From September 2026, France will implement a comprehensive e-invoicing mandate, requiring businesses to adopt electronic invoicing (e-invoicing) for domestic B2B transactions and e-reporting for other types of transactions, such as B2C and non-domestic B2B transactions.

Under the new mandate, businesses have two options to manage their e-invoicing and e-reporting processes:

• Use the public invoicing portal (Portail Public de Facturation, or PPF) directly
• Leverage a Platform Dematerialisation Partner (PDP) that can connect with the PPF or with other PDPs 
   

PDPs are government-accredited providers of services such as issuing, transmitting, and receiving e-invoices. They can also conduct e-reporting on behalf of your company.

This initiative aims to streamline invoicing processes for businesses and enhance their tax compliance, and at the same time reduce the space for tax avoidance and fraud.

• Exchange of e-invoices: PDPs enable direct B2B exchange of e-invoices between the seller and the buyer, avoiding the need to exchange data via the PPF (as long as both trading parties use certified PDPs).
• Data integrity and compliance: PDPs ensure the integrity, authenticity, and completeness of invoice data, adhering to strict regulatory standards.
• E-reporting: PDPs handle the reporting of transaction data to the tax authorities, including cross-border B2B and domestic B2C transactions.
• Format conversion: PDPs convert invoices into the required formats, ensuring compatibility between different systems.

We previously detailed the steps that service providers must follow to become a PDP in France, namely eligibility, capability, interoperability, and compliance.

This summer, after validating the eligibility of each provider, the French tax administration reviewed their capabilities by examining the submitted application content. As a result, the French tax administration has been notifying individual providers of their temporary PDP status, referred to as “PDP sous réserve” or “PDP - subject to confirmation.”

The status “temporary” means that the process of PDF accreditation continues, and all PDPs need to conduct further steps.

We are proud to announce that Avalara’s application to be a PDP for the 2026 French e-invoicing and e-reporting mandate has been accepted by the French tax administration. Our file has been reviewed and approved, and we have been awarded a registration number (#35). The complete list of accredited providers is available on Impots.gouv.fr (Liste des plateformes de dématérialisation partenaires (PDP) immatriculées sous réserve | impots.gouv.fr)

As a standard process, the French tax administration will perform PPF portal interoperability testing and a compliance audit. These measures are crucial to ensure that all PDP systems are aligned and fully compliant with the new regulations — and just the first step in a long journey towards full accreditation.

All PDPs will also undergo interoperability testing with each other, assuring that all companies leveraging an accredited PDP will be able to seamlessly exchange e-invoices with each other.

Learn more about France’s PDP accreditation process here.