France E-Invoicing Model (Y Model)
The architecture of France's e-invoicing reform, in which invoices flow between the supplier's and buyer's Plateformes Agréées while invoice data and statuses branch off to the PPF for the DGFiP.
The architecture of the French reform, named for the shape of its flows. Invoices travel horizontally between the supplier's and the buyer's Plateformes Agréées, while a branch carries the invoice data and status updates down to the Portail Public de Facturation (PPF) concentrateur for the Direction Générale des Finances Publiques (DGFiP). Since the PPF stopped exchanging invoices itself, every leg of the Y runs through private platforms, with the state receiving data rather than routing documents. It is a decentralised, post-exchange reporting model, not clearance.
Related terms
Browse all →Post-Audit Model
E-invoicingAn e-invoicing architecture where invoices are exchanged directly between buyer and seller and reviewed by the tax authority only retrospectively, typically through audits or periodic reporting.
Clearance Model
E-invoicingAn e-invoicing architecture where invoices must be submitted to (and approved by) the tax authority before they can be sent to the buyer. KSA Phase 2 and India's IRP follow this model.
Continuous Transaction Controls
ComplianceAn umbrella term for tax-authority systems that monitor invoices in (near) real time — including clearance, real-time reporting, and SAF-T-style periodic feeds.
DCTCE 5-Corner Model
E-Invoicing ModelUAE's unique 5-corner e-invoicing architecture adding a central platform to Peppol's 4-corner model
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