France Shifts to Pure 5-Corner Model for E-Invoicing, Scraps Hybrid Y-Model
France shifts to a pure 5-Corner e-invoicing model, replacing the hybrid Y-Model. Certified PDPs will handle invoice distribution, with Peppol as the key interoperability framework.
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.
