In order to enable companies to choose their service provider as soon as possible, the government has, by decree, authorized the registration of PDPs without waiting for the Public Invoicing Portal (PPF) – through which invoices must pass – to become operational.
Docoon, a leading publisher of digital trust and dematerialization solutions in France, is officially on the list of the first Partner Digitization Platforms (PDP) (number #0019). This is an important milestone that validates the daily commitment of all Docoon employees to delivering the highest level of security and service to the company's partners and customers.
The government relies on PDPs to ensure the success of the reform.
It should be noted that, as part of the reform, VAT-registered companies based in France will have the choice between using the Public Invoicing Portal or using the services of a Partner Dematerialization Platform.
Please note: since this article was written, on October 15, 2024, the government announced a significant reduction in the scope of the PPF (Public Invoicing Portal). This public platform, initially designed to issue, receive, and manage electronic invoices for businesses, will now focus solely on two functions: the business directory and the tax data hub for e-reporting. As a result, all companies will now have to turn to a Partner Dematerialization Platform (PDP) to exchange their invoices and report VAT.
For the government, PDPs are true partners committed to the success of a strategic reform that should simplify administrative processes, combat VAT fraud, improve the traceability of economic activities in the country, and boost the competitiveness of businesses.
To avoid being overwhelmed by technical and administrative problems, the government has decided to allow companies to use officially certified private partners, known as PDPs. This ensures that even if the Public Invoicing Portal (PPF) experiences glitches, the system remains reliable and operational. PDPs, acting as trusted third parties for the Directorate General of Public Finances (DGFiP), can continue to exchange invoices between themselves, thus ensuring continuity of service. PDPs have a strategic role to play in:
- Responding to diverse needs
The needs of businesses vary depending on their size and market, and are likely to evolve rapidly. Private partners, with their adaptability and flexibility, are perfectly equipped to meet these specific needs. Each business can therefore choose the platform that best suits its requirements, whether in terms of functionality, cost, or services. For the government, this ensures that every economic player finds the right fit.
- Ensuring a trustworthy environment for businesses
Partner platforms are rigorously selected and certified by the government. This ensures that they comply with all necessary security and confidentiality standards. The specifications that must be met in order to obtain PDP certification are very strict. This means that companies can have complete confidence in the processing of their sensitive data. For the government, it is a way of ensuring that the transition to electronic invoicing takes place under the best possible conditions.
- Offering complementary value-added services. The functional richness of PDPs is incomparable to that of the Public Invoicing Portal and significantly increases business productivity. A value-added PDP—known as "PDP 2.0"—such as Docoon will offer :
⇒ Receiving electronic invoices from abroad. For example, in addition to connecting to the French public directory, "PDP 2.0" will be able to register the company in the PEPPOL international network directory. As PDP 1.0, the PDP will then be able to automatically feed the E-Reporting system without any additional data entry.
⇒ The receipt and issuance of invoices between companies not subject to VAT in France. This applies, for example, to liberal professions, co-ownership trustees, holding companies, associations not subject to VAT, etc. More broadly, they can also handle other document flows (delivery notes, purchase orders, etc.).
⇒ International invoicing in the future. Quite naturally, PDP 2.0 will soon be able to transmit international data flows thanks to the VIDA Directive ("VAT in the Digital Age"). This Directive will have a significant influence and drive the gradual spread of e-invoicing at European and global level.
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Switching to electronic invoicing,
project scope
A new phase begins
As a reminder, the final schedule for electronic invoicing provides for two main phases. From September 1, 2026, all companies, without exception, will be required to adopt this new method of receiving invoices. On the same date, large companies and medium-sized companies (ETI) must be ready to issue invoices. From September 1, 2027, small and medium-sized enterprises (SMEs) and micro-enterprises will in turn be required to issue electronic invoices. It is crucial to understand that the obligation to transmit transaction and payment data (e-reporting) follows exactly the same schedule as the issuance of electronic invoices in 2026 and 2027.
The decree authorizing the registration of invoice digitization service providers (Partner Digitization Platform) and the registrations currently underway pave the way for a test phase scheduled for 2025 for approved publishers, aimed at testing the effectiveness of the mandatory electronic invoicing system. The government's objective is clear: to accelerate the reform so that it comes into force in 2026. This very important step must validate the interoperability between platforms in terms of issuance, receipt, and transmission.
Docoon, in line with its core values of guaranteeing its customers and partners the highest level of security and service excellence, has already applied to be one of the players involved in this pilot phase, a sort of dress rehearsal to test all transactions in production with companies of various sizes and from various sectors. This is confirmed by Victor Delancray, sales director and partner at Docoon:
We have been preparing for this transition to electronic invoicing for a long time and are among the first registered PDPs. Fourteen client companies from various sectors, including hospitality, manufacturing, accounting services, and holding companies, will be working with us during the upcoming test phase. Four major software solution providers are also joining our team, enabling us to explore a wide range of use cases.
With a test phase planned for 2025, and backed by its customers and partners who will be trialing the future operation of its PDP alongside its partners (Xelians, Divalto, Avanteam, Eurêka, Youdoc, etc.), Docoon intends to position itself as a leading player in mandatory electronic invoicing. A new stage is approaching on the road to the implementation of this major reform, and we can't wait to get started! 
