Dematerialization operators: the new mandatory invoicing tool for companies?

From September 2026, a new law will come into force making dematerialization of invoices mandatory in France. It's high time you understood what a dematerialization operator is, what they do and, above all, how they work!

PDP, PPF and other platforms... we shed light on these operators to simplify your invoicing process. 📄

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What is a dematerialization operator?

Definition of a dematerialization operator

The dematerialization operator (OD) is one of the three major tools of the new e-invoicing regulations, along with :

• the Public Billing Portal (PPF)
• and the partner dematerialization platform (PDP).

This is a service provider that offers pre-accounting and invoicing services to transmit, receive, issue or dematerialize your invoices.

☝️Il It is important to note that the dematerialization operator is a software package that is not registered with the tax authorities. It must therefore be associated with a PDP to ensure a link with the PPF.

OD, PPF, PDP - it's easy to get confused. These platforms are all used for a specific purpose, but understanding their subtleties can be complicated. 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 concerns public procurement suppliers only.

The purpose of this platform is to :

• capture, 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, our partner dematerialization platform

The PDP, partner dematerialization platform, concerns all companies within the framework of B2B relations excluding invoicing to a public player, therefore. It also has several roles:

• enabling invoices to be transmitted and received directly from the supplier to the buyer,
• transmit these data to the PPF,
• convert invoices to the chosen format.

The PDP guarantees your compliance in the invoicing process. However, it does not necessarily provide a solution for electronic signatures or invoice archiving.

Why dematerialize? 5 advantages

As we explained earlier, in the end you simply won 't have a choice. Indeed, the new regulations soon to be implemented make dematerializing your invoices o-bli-ga-tory! So you'd better not miss out.

Fortunately for you, this is far from the only reason to go paperless. In fact, dematerialization offers a host 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 own premises to store all those stacks of paper.
• 🔒More security: limit the risk of documents being lost or damaged.
• 🕐Time savings: 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 a considerable benefit for our planet.

In doing so, the French government is seeking to :

• simplify all administrative processes,
• gather information on companies' activities in the country,
• combat tax fraud.

Who is affected?

The switch to electronic invoicing will apply to all companies, whatever their size, that are subject to VAT and have commercial relations with :

• other companies, also known as B2B,
• government and public bodies, also known as B2G.

How does a dematerialization operator work?

A dematerialization operator, also known as a dematerialization service provider or platform, is not used on its own. It is one of three players involved in e-invoicing, along with the PPF and PDP.

The dematerialization operator does not transmit your invoices directly to the recipient: it acts as an intermediary between your company and what is known as the dematerialization portal (PPF or PDP, as seen above).

A dematerialization operator offers several functionalities that PPF or PDP portals do not provide:

• Automate expenses,
• Automate invoice payment,
• Track the status of an electronic invoice,
• Dematerialize your invoice in the requested format.

In simple terms, a dematerialization operator is not a direct intermediary between you and your customer, but ensures the conformity of the electronic invoices you send, as well as those you receive. It facilitates the transition to electronic invoicing, which is then transmitted to the partner dematerialization platform (PDP), and finally to the public invoicing portal (PPF).

⚠️ Remember: the dematerialization operator does not replace any of these portals!

Which are the best dematerialization operators?

5 criteria to observe

These new regulations do not mean that you can join just any platform. Indeed, although the main role of a dematerialization operator is to set up an electronic invoicing process, it is above all a means of simplifying your task.

It must therefore meet a number of criteria to ensure optimum efficiency:

• Make sure it meets all your dematerialization requirements.
• Make sure it is compatible with all your existing accounting tools, as well as with your chosen dematerialization platform partner (PDP).
• It must save you time, so it's quick and easy to use.
• It must also guarantee the security of your data.
• And, of course, it must comply with the latest regulations.

Advantages and selection of the best dematerialization operators

There are many dematerialization operators on the market today. What advantages can you expect to gain?

• Process and validate electronic invoices on the same software. This centralization simplifies invoice management and improves processing.
• Automate invoice-related tasks, reducing the workload and time spent on these time-consuming activities.
• Secure and archive your data using secure systems.
• Ensure 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.

But which tool should you choose?

With the arrival of the new regulations, many invoicing software packages aspire to become dematerialization operators. This is particularly true of Sellsy software from France. This comprehensive, intuitive solution, aimed at small and medium-sized businesses, helps companies manage their invoices more efficiently and speed up customer payments. What's more, it prepares you for the forthcoming invoicing reform:

• support for the Factur-X format
• connection with the public invoicing portal and partner dematerialization platforms.

☝️Si If you'd like to find out more about existing dematerialization operators and e-invoicing tools, please consult our directory.

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The dematerialization operator: a key to success in the digital world

In conclusion, the dematerialization operator is poised to become a crucial tool in the forthcoming reform of electronic invoicing. It must remain above all a support tool, adding value to your business.

It offers a wide range of services to help companies cut costs, simplify processes, automate tasks and save time. Remember that, while dematerializing your invoices is about to become mandatory, using a dematerialization operator is not. So choose carefully.