With less than a year to go before the start of the e-invoicing French reform, where do things stand?
In this article, we look back at the main developments of recent months.
Change of terminology
As you may have noticed, 2 new terminologies have been introduced this summer.
Partner Dematerialization Platforms, or PDPs, are now Approved Platforms, or APs, while Dematerialization Operators, or DOs, have become Compatible Solutions, or CSs.
In fact, as the term “Partenaire” was deemed too vague, the DGFiP preferred the term “Agréée”, which refers more to official validation.
Only the terminology has changed. The missions and characteristics of APs and SCs remain unchanged.
Directory testing update
Here is a reminder of the timetable for the test phases and the reform:
The directory pilot started on March 3, 2025 has progressed according to plan.
We have been connected to the directory production system since this summer. We receive data on a daily basis and are able to update it.
We have already registered around twenty companies in the directory, where we have declared ourselves as an Approved Platform, AP (formerly PDP).
Since September 18, 2025, the directory service has been available for consultation. You can access it via the following link: https: //facturation.chorus-pro.gouv.fr/annuaire
Approved Platform Registration, PA (ex. PDP) definitive
TX2 CONCEPT has been an Approved Platform, AP n°0015 under reserve since summer 2024. In order to lift these reservations and thus obtain their definitive registration, APs must :
- Carry out interoperability tests between approved platforms (ex. PDP). These tests are currently underway at TX2 CONCEPT.
- Carry out interoperability tests with the PPF covering the entire PPF perimeter, i.e. the directory service and the declaration service (e-invoicing and e-reporting). These tests will begin on October 13, 2025 at the earliest, and must be completed within 3 months.
- Once the previous 2 stages have been completed, APs will receive their final registration. They will then have 1 year to submit their compliance audit in order to confirm and retain their registration. At TX2 CONCEPT, we initiated our audit in Q4 2024 with PwC.
Reform simplification measures announced
Cyrille Sautereau, Chairman of Fnfe-Mpe, announced simplification and tolerance measures for e-reporting in early September.
These include the following measures:
- Deletion of invoice line data in e-reporting for international acquisitions
- Suppression of the number of transactions in B2C e-reporting
- Option not to e-report when there’s nothing to e-report (blank e-reporting)
- No additional data to be transmitted to the Administration will be added, so that the perimeter remains fixed for ongoing IT developments.
- Non-EU transactions between taxable persons established in France (subject to foreign VAT) are excluded from the scope of e-reporting.
- Simplified calculation method for VAT on profit margin (B2C e-reporting), e.g. using an average margin rate rather than a sales-by-sales profit margin calculation.
- Entities with no SIREN or for which the SIREN is not yet present in the Directory are excluded from the sanctions regime.
- Postponement to September 2027 of the obligation to issue VAT returns for companies not established in France but liable for VAT on transactions carried out in the country. Also applies to companies not established in France making intra-Community acquisitions.
These measures must now be confirmed by decree, order or in the 2026 Finance Law.
To find out more, click here.
Update on the Afnor electronic invoicing commission
As a reminder, we are a member of the electronic invoicing commission.
Its aim is to standardize everything concerning flows between Approved Platforms (exchange formats, lifecycles, etc.), invoice and e-reporting use cases, and AP/CS/IS company exchanges.
This standard will be mandatory for all APs, to ensure interoperability of exchanges.
At the end of July, the 1st version of the XP-Z12 standard was published. Work is continuing, in particular on standard interfaces between CS and AP.
All our teams are mobilized to make this reform a success.
To keep up to date with the latest news on the reform, follow us on our LinkedIn page.
We’d also be delighted to answer any questions you may have about the reform. Contact our experts today.
