Following many announcements made by the PDPs themselves throughout August and September, the French tax authority (DGFiP) published an official list on its website on September 16:
List of 61 “provisionally registered” Partner Dematerialization Platforms (PDP)
The release of this list follows a commitment made just three days earlier by the DGFiP to release the names of 54 PDPs. The rapid increase to 61 platforms highlights that applications are still under review, and we can expect the list to grow in the coming days. Indeed, as of the last update on August 26, a total of 71 PDP candidates were listed on the DGFiP website.
A provisional registration
It’s important to note that the current registrations are still provisional. All candidates will have to undergo technical tests to demonstrate their ability to operate as a PDP. This includes proving compatibility with the central PPF platform and ensuring interoperability with other PDPs. While PDPs can already start testing between themselves, connectivity tests with the PPF will only be possible within three months after the PPF’s release.
Since the PPF is still under development and is set for release in 2025, the first official PDP registrations are anticipated to take place in the second half of 2025, about a year from now.
Next steps
As a reminder, the first deadline for France’s B2B e-invoicing mandate is September 2026, when all companies must be able to receive electronic invoices. Large companies will also be required to send their invoices electronically by that time.
In the meantime, the next steps for France include releasing an initial version of the PPF and publishing the official company directory. This directory, which PDPs will be able to populate with data from their customers, is a crucial component of the B2B e-invoicing system. It will allow participants to identify a company, the platform it receives its invoices through (PPF or PDP), and additional business rules applying to B2G entities.
For more details on the upcoming e-invoicing mandate in France, visit our France Country Profile, and follow The Invoicing Hub on LinkedIn for the latest updates.
