Medius helps businesses comply with the electronic invoicing requirement in France by being a
Partner Dematerialization Platform (PDP) registered with the DGFIP.
Beginning September 1, 2026, the electronic invoicing obligation, also known as e-invoicing, will include purchasing and sales operations of goods and/or services between companies established in France and subject to VAT. This specifically covers domestic B2B operations as they pertain to the national territory.
In addition to e-invoicing, the reform includes an "e-reporting" component, which involves transmitting information to tax authorities for operations not covered by electronic invoicing, such as B2C transactions or transactions with foreign operators.
The implementation of this reform, whether for e-invoicing or e-reporting, will occur between 2026 and 2027.
September 1, 2026
For large enterprises and intermediate-sized enterprises (ETI).
September 1, 2027
For small and medium-sized enterprises (PME), as well as micro-enterprises.
Starting from September 1, 2026, all companies must be capable of receiving electronic invoices.
To issue or receive electronic invoices and share e-reporting transaction data, companies must utilize an accredited Partner Dematerialization Platform (PDP) approved by the Directorate General of Public Finance (DGFiP).
The Public Invoicing Portal (PPF) will serve as a directory of electronic invoice recipients, and as an intermediary for the transmission of tax data.
Learn how invoices and government data are transmitted.
Source: translation of the invoice and data transmission process shared by the French Government.
A Partner Dematerialization Platform (PDP) is a platform duly registered with the administration for a renewable period of three years. Only these platforms are authorized to perform all the functions provided for under the reform concerning electronic invoicing and e-reporting. This includes the issuance and transmission of electronic invoices to the client, as well as the transmission of data related to invoices, transactions, and payments to the administration.
The features supported by a Partner Dematerialization Platform (PDP) include:
As an intermediary, the platform can adapt the format of the invoice issued by the supplier to ensure compatibility with the client’s needs. These operations must particularly guarantee the integrity, authenticity, readability, and completeness of the data.
As a Partner Dematerialization Platform (PDP) registered with the French Tax Authority (DGFIP), Medius can help businesses comply with the reform, covering both electronic invoicing and e-reporting. Medius is designed for mid-sized and large companies to simplify and optimize expense management for supplier purchases (invoices) or employee expenses (expense reports), both of which are impacted by this reform.
Medius’ AI-powered automation platform efficiently handles tasks such as data capture, processing, and payment of supplier invoices and expense reports. This significantly reduces processing times across the entire source-to-pay process and within accounts payable.
Notable features to accelerate supplier invoice and expense processing:
Medius Capture achieves an automated capture rate of 99.7%.
Automatically match invoice line details against purchase orders, goods receipts and/or contracts to resolve discrepancies in invoices, POs, and receivables.
Simplify ERP integration via connectors for Microsoft, SAP, Oracle, Infor, Iptor, Sage, or use REST APIs for other applications to accelerate deployments.
Use AI to spot anomalies and risk factors and to identify duplicate payments, fake invoices, and more.
Automatically respond to supplier inquiries via email in real time, personalized and in the supplier’s language.
Medius Copilot is an AI assistant that answers approvers’ questions automatically—so they can make accurate invoice decisions for increased on-time payments.
Get a single channel for payments in France and internationally, regardless of the ERP system.
Get a real-time view into how money is spent across your organization delivered through pre-defined reports, dashboards and KPIs.
Reduce invoice processing time for non-purchase-order invoices to 2 days, compared to an average of 7+ days. Discover other KPIs.
Expensya by Medius has been adopted by mid-sized and large companies for its robust data extraction from receipts, multi-VAT detection, mobile app, international options, fraud prevention, error detection, and integrated business intelligence.
Finance teams trade paper for e-invoices and yet 49% of finance teams reported no change in straight through invoice processing.
Under the reform, only invoices issued in structured formats will be considered by the tax authorities as valid electronic invoices. The three authorized formats are UBL, CII, or Factur-X.
PDF and paper invoices will not be accepted by the tax authorities, but Medius will offer its customers the option of converting them into the standardized formats.
After the government's decision to refocus the role of the Public Invoicing Portal (PPF) on directory and data aggregation functions, companies that planned to act as dematerialization operators (OD) will no longer be able to route this information directly to the PPF, regardless of the type of flow. They will be required to rely on a Partner Dematerialization Platform (PDP) or become one themselves.
Regarding expense management and our Expensya by Medius solution, the reform specifies that expenses billed to the company, even if paid by the employee, will fall under the scope of electronic invoicing. However, those issued in the employee's name and directly paid by them will be subject to the transmission of transaction data and, where applicable, payment data for the supplier (e-reporting).
A specific case (use case no. 28) has been clarified for restaurant receipts:
The electronic invoice enters the system at the verification stage. Instead of a long series of data, Medius converts the information so that you can have a picture of the invoice, while retaining the option of correcting the data, so that you always have the correct information without having to make manual adjustments in your ERP.
