France e-invoicing mandate: change of invoice exchange model

The French tax administration (DGFiP) has announced a major change to the invoicing reform model, scheduled to take effect from September 2026.

Initially, a hybrid model for exchanging domestic B2B invoices was planned to start from September 1, 2026, involving Partner Dematerialisation Platforms (PDP) and the Public Invoicing Portal (PPF). The PDPs, approximately 70 in number, are service providers accredited by the DGFiP. They offer paid services and must provide the services defined by tax regulations, such as invoice exchange, e-reporting data aggregation, and invoice status management.

The PPF was intended to offer free e-invoice exchange services to businesses, manage the central directory, and centralise data sent by the PDPs and taxpayers. It was also required to comply with the same constraints as the PDPs regarding SecNumCloud hosting and data non-transfer outside the EU.

However, the DGFiP has announced that this hybrid exchange model is no longer a priority. It appears the DGFiP had to choose between building a PPF that meets the promised functionalities to businesses or adhering to the reform schedule. Although the press release does not explicitly state that the free PPF e-invoice exchange services will be permanently abandoned, it clearly indicates the priority is now given to the directory and data centralisation that will be sent to the DGFiP.

Pending further details from the DGFiP, we understand the hybrid model (using both PDP and PPF) will be excluded at the start of the reform. Companies that had opted for a direct connection with the PPF (circuit A or B1 or B2) will now need to choose PDPs to issue or receive invoices when the reform begins. ERP and software providers that had decided to connect directly to the PPF will also be impacted by this announcement and will need to revise their strategies.

Whether you are a company looking for a PDP or a software provider seeking a partner to serve your clients in France, Avalara — an accredited PDP — and our partners can help your business overcome e-invoicing and compliance challenges. Speak with us today.