Future electronic invoicing platforms

On July 1, 2024, all companies must be able to receive electronic invoices by collecting them from dedicated platforms. But which ones? How to choose between public invoicing portal (PPF), partner dematerialization platform (PDP), and dematerialization operator (OD)?

From July 1, 2024, large companies will be required to issue invoices in electronic format. From this date, all companies, regardless of their size, will therefore be required to receive them. In concrete terms, companies subject to the issue obligation will send their invoices to their professional customers via a platform which will be responsible for sending electronic invoices to the customer’s platform. This mode of transmission of invoices is usually designated by the expression Y-pattern (see illustration below).


Source:Agency for State Financial IT

It can be seen from this diagram that:

  • companies do not have the possibility of directly transmitting invoices between themselvesand must necessarily go through a platform;
  • 3 types of actors are able to manage electronic invoices: the public invoicing portal (PPF), partner dematerialization platforms (PDP) and dematerialization operators (OD) ;
  • all data must go back to the PPF.The public invoicing portal will centralize this information and transmit it to the tax administration. The DGFiP therefore only has one contact for receiving data, instead of having to retrieve the information directly from each PDP.

Unlike the V-scheme applied in other countries such as Italy, the Y-scheme allows the various platforms to communicate with each other without necessarily going through the public billing portal.


Discoverjefacture.com, the electronic invoice platform designed by chartered accountants for their clients.

Choose your e-invoicing platform and that of your customers before 2024

In practice, the invoices will be deposited by the supplier on its platform, then routed to the platform of its client, which may be different from that chosen by the supplier. The platforms will in fact offer a minimum base of formats which will guarantee the interoperability of exchanges.

The role of the platforms is not limited solely to the exchange of invoices. Information relating to the status of the invoice (payment, payment made) must also be transmitted to the supplier’s platform (see diagram below).

Invoice platform

Source :Agency for State Financial IT

But how to choose your platform? Should we be satisfied with the services of the public platform, choose a partner dematerialization platform, or work with a dematerialization operator?

The Public Billing Portal (PPF)

The future public invoicing portal will be built on the same principle as the current Chorus Pro platform, which already allows the management of invoices for the public sector.

The PPF manages the directory which lists the platforms chosen by companies, with the aim of sending invoices to the right recipient. It also offers a free, but minimal, service to companies that have chosen this platform to deposit, transmit and receive their invoices.

Partner dematerialization platforms (PDP)

The partner dematerialization platforms must be registered with the tax administration and certified for a renewable period of three years. Their role will be:

  • send and receive electronic invoices;
  • extract invoicing and payment data for transmission to the tax authorities.

They can also offer additional services to businesses:

  • creation of invoices directly from the platform;
  • transformation of the invoice drawn up by the supplier to convert it into a format expected by the customer;
  • payment of supplier invoices from the platform;
  • dedicated access for chartered accountants to their clients’ invoices;
  • provision of a dashboard and monitoring of customer and supplier schedules.

jefacture.com aims to become the dematerialization platform partner of the profession, by managing the flows of accounting firms and their clients, representing more than 3 million companies.

Dematerialization operator (OD)

The dematerialization operator (OD) offers value-added services to companies in the management of their invoices.

Be careful however, a dematerialization operator does not replace a platform! ODs are not authorized to transmit invoices to recipient platforms, nor to extract data for the tax administration. Only the PPF or PDPs are authorized to do so.

A strategic challenge for accountants

Chartered accountants, the first advisers to business leaders, must take advantage of the few months they have before the obligation comes into force to prescribe the solution that suits their clients.

With jefacture.com, the profession retains control of flows, and is clearly positioned to provide additional services to businesses: management support, collection and payment mandate, reliability of the invoice life cycle,… the challenge is strategic!


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At the service of the Accounting Profession, jefacture.com is a major player in the generalization of the electronic invoice announced by the public authorities.

jefacture.com brings benefits to the firm: saving time and productivity, opportunity to diversify its missions,… and its clients: reduction of costs and administrative tasks, simplification of exchanges with the firm, better management of invoices and their rules,…

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