France Shifts to Pure 5-Corner Model for E-Invoicing, Scraps Hybrid Y-Model

On October 15, 2023, the French General Directorate of Public Finances (DGFiP) announced a significant change to the country’s e-invoicing and e-reporting mandate, shifting from the hybrid Y-Model to a pure 5-Corner model.

Under the new approach, the Public Invoicing Platform (PPF) will no longer handle the distribution of invoices between buyers and suppliers. Instead, the PPF will serve solely as a data collection and aggregation platform.

Key Changes

• PDPs (Partner Dematerialization Platforms) will now manage all invoice distribution, transmitting data between buyers and suppliers, and e-reporting to the PPF.
• Businesses and software providers who had planned to connect directly to the PPF will now be required to use certified PDPs.
• Peppol is expected to be the main framework and infrastructure for ensuring interoperability between PDPs for the mandate.

Timeline Remains Unchanged

• September 1, 2026: Large and medium-sized companies must be able to receive e-invoices and start issuing e-invoices.
• September 1, 2027: Small and micro-enterprises must begin issuing e-invoices.

With over 70 registered PDPs already in place, the DGFiP expresses full confidence in these service providers to ensure the security and efficiency of the new e-invoicing system.