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How receiving e-invoices works in France

In France, e-invoices don't travel directly from one business to another. Here's who handles them and how an invoice finds its way to you.

What is a Plateforme Agréée (PA)?

  • An accredited platform - formerly known as a PDP (Plateforme de Dématérialisation Partenaire).

  • It's approved by the DGFiP (the French tax administration) to:

    • exchange e-invoices

    • report transaction and payment data to the tax authorities

  • As a business, you can't plug into the reform directly - everyone goes through a PA.

How does an invoice actually find its way to me?

  • Accredited platforms must keep the Annuaire - the official directory of invoice recipients - up to date for their clients, and use it to make sure invoices are addressed correctly.

  • In practice:

    • your platform registers you in the Annuaire

    • your supplier's platform checks the Annuaire to find where your invoices should go

  • Your supplier only needs your correct SIREN - nothing else.

Can a business use more than one PA?


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