Dematerialisation operators: the new mandatory invoicing tool for companies?
From September 2026, a new law will come into force making paperless invoicing compulsory in France. So it's high time you understood what a dematerialisation operator is, what exactly they do and, above all, how they work!
PDP, PPF and other platforms... we shed light on these operators to simplify your invoicing process. 📄
What is a dematerialisation operator?
Definition of a dematerialisation operator
The dematerialisation operator (DO) is one of the three major tools in the new e-invoicing regulations, along with :
- the public billing portal (PPF)
- and the partner dematerialisation platform (PDP).
This is a service provider that offers its pre-accounting and invoicing services to transmit, receive, issue or dematerialise your invoices.
☝️Il It is important to note that the dematerialisation operator is software that is not registered with the tax authorities. It must therefore be associated with a PDP to ensure a link with the PPFs.
OD, PPF, PDP - it's easy to get confused. These platforms are all used for a specific purpose, but it can be complicated to understand the subtleties. So here's a quick reminder about PPF and PDP.
Focus on PPF, the public billing portal
The PPF, or public invoicing portal, currently known as Chorus Pro, is a completely free platform set up by the French government. It is intended for public procurement suppliers only.
The purpose of this platform is to :
- enter, transmit and receive electronic invoices
- transmit invoice data to the tax authorities,
- inform users of the status of their invoices
- manage the company directory.
However, the PPF offers only very limited functionality and may therefore not be suitable for large companies.
Focus on PDP, partner dematerialisation platform
The PDP, partner dematerialisation platform, concerns all companies in the context of B2B relations excluding invoicing to a public player. It also has several roles:
- enabling invoices to be transmitted and received directly from the supplier to the buyer
- transmitting this data to the PPF
- converting invoices to the chosen format.
The PDP guarantees your compliance in the invoicing process. However, it will not necessarily provide a solution for electronic signatures or for archiving your invoices.
Why go paperless? 5 advantages
As we explained earlier, in the end you simply have no choice. In fact, the new regulations that will soon be in place make the dematerialisation of your invoices o-bli-ga-tory! So you'd better not miss out.
But don't panic - fortunately for you, that's far from the only reason to go paperless. In fact, going paperless has a number of advantages for managing your business:
- 💵Saving money: lower stationery and printing costs, no need to rent premises to archive all those documents.
- 🏠Save space: no need to have premises to store all those piles of paper.
- 🔒More security: limit the risk of documents being lost or damaged.
- 🕐Save time: the number of manipulations is considerably reduced, searching for a document is much quicker, which also means you can devote your time to activities with much greater added value.
- 🌍Environmental benefits: using less paper is obviously of considerable benefit to our planet.
In doing so, the government is seeking to :
- simplify all administrative processes
- collect information on the activities of companies in the country,
- combat tax fraud.
Who is affected?
The switch to electronic invoicing will apply to all businesses, whatever their size, that are subject to VAT and have commercial relations with :
- other businesses, also known as B2B
- government and public bodies, also known as B2G.
How does a dematerialisation operator work?
A dematerialisation operator, also known as a dematerialisation service provider or platform, is not used on its own. It is part of a group of three players involved in electronic invoicing, along with the PPF and the PDP.
The dematerialisation operator does not transmit your invoices directly to the recipient: it acts as an intermediary between your company and what is known as the dematerialisation portal (PPF or PDP, as we saw earlier).
A dematerialisation operator offers a number of functions that PPF or PDP portals do not provide:
- Automate expenses,
- Automate invoice payment,
- Track the status of an electronic invoice,
- Dematerialising your invoice in the requested format.
In simple terms, a dematerialisation operator is not a direct intermediary between you and your customer, but ensures that the electronic invoices you send and those you receive are compliant. It facilitates the transition to electronic invoicing, which is then transmitted to the partner dematerialisation platform (PDP) and finally to the public invoicing portal (PPF).
⚠️ Remember: the dematerialisation operator does not replace any of these portals!
Who are the best dematerialisation operators?
How do you choose them? 5 criteria to bear in mind
These new regulations do not mean that you can sign up to just any platform. Although its main role is to set up an electronic invoicing process, the dematerialisation operator is above all a means of simplifying your task.
They must therefore meet a number of criteria to ensure optimum efficiency:
- Check that it meets all your requirements for dematerialisation.
- Make sure it is compatible with all your existing accounting tools and with the dematerialisation platform you have chosen.
- It should save you time and be quick and easy to use.
- It must also guarantee the security of your data.
- And, of course, it must comply with the new regulations.
Advantages and selection of the best dematerialisation operators
There are many dematerialisation operators on the market today. What advantages can you expect to gain?
- Electronic invoices can be processed and validated using the same software. This centralisation simplifies the management of your invoices and improves their processing.
- Automate invoicing-related tasks, reducing the workload and time spent on these time-consuming activities.
- Secure and archive your data using secure systems.
- Guarantee compliance with new regulations. Invoices are converted to standard regulatory formats.
- Act as an intermediary between companies and the authorities. They transmit your invoices to the PDP or PPF platforms.
So which tool should you choose?
With the arrival of the new regulations, many invoicing software packages are aspiring to become dematerialisation operators. This is particularly true of Sellsy, a French software package. This comprehensive, intuitive solution, aimed at VSEs and SMEs, helps companies to manage their invoices more efficiently and speed up payments to their customers. What's more, it prepares you for the forthcoming invoicing reform:
- support for the Factur-X format
- future connection with the public invoicing portal and partner dematerialisation platforms.
☝️Si If you would like to find out more about existing paperless operators and electronic invoicing tools, please consult our directory.
The e-invoicing operator: a key to success in a digital world
In conclusion, the dematerialisation operator is about to become a crucial tool in the forthcoming reform of electronic invoicing. It must remain first and foremost a support tool, adding value to your business.
It offers a wide range of services to help businesses cut costs, simplify processes, automate tasks and save time. It's worth remembering that, although the dematerialisation of your invoices is about to become compulsory, the use of a dematerialisation operator is not. So choose carefully.
Article translated from French