Electronic invoicing is gradually becoming compulsory in France, and law firms need to prepare for it. The Point de Dépôt et de Prise en Charge (PDP) is a central element of this new system. Understanding how it works will help you anticipate this transition and ensure regulatory compliance. This technical platform facilitates the transmission of electronic invoices between senders and recipients, while guaranteeing their traceability. It relies on advanced security mechanisms, including electronic signatures, to authenticate documents and guarantee their integrity throughout the dematerialization process.

What is PDP for electronic invoicing?

The Point de Dépôt et de Prise en Charge (PDP) is a private dematerialization platform, registered with the tax authorities as a Dematerialization Operator (OD). It is an optional solution that acts as a technical intermediary between your firm and your customers for the exchange of electronic invoices. In practical terms, the PDP receives your invoices, checks that they conform to the required electronic invoice format, then transmits them according to defined circuits. Important: law firms can also choose to use the Portail Public de Facturation (PPF) directly, a free alternative provided by the French government, without using a private PDP.

Operation is based on precise transmission circuits. All invoices must pass through the PPF for transmission of tax data to the tax authorities. They are then forwarded to your customer either directly via the PPF, or from PDP to PDP if your recipient also uses a private operator. This system guarantees the security and traceability of your exchanges, thanks to an automatic control process. The PDP also ensures legal archiving of your documents for the statutory period. For law firms, this infrastructure considerably simplifies the dematerialization of invoices, while complying with tax obligations.

The essential functions of a PDP

A PDP performs several critical tasks in the e-billing process. It converts your invoices into the required structured format (Factur-X, UBL or CII). This automatic conversion saves you from having to manually modify your invoicing and fee processes.

The PDP also checks the conformity of each invoice before transmission. It checks for the presence of mandatory information, data consistency and compliance with technical standards. This function is part of your firm’s overall risk and compliance governance approach. In the event of an anomaly, it immediately alerts you for correction.

Another major function: the PDP transmits invoicing data to the tax authorities. This automatic transmission, guaranteeing transparent exchanges, is gradually replacing manual VAT declarations. This saves you precious time in fulfilling your tax obligations.

Implementation schedule for lawyers

The reform of electronic invoicing follows a progressive timetable that it is essential to understand. There are two distinct obligations: the obligation to receive electronic invoices and the obligation toissue them.

From September 1, 2026, all businesses, whatever their size, must be able to receive electronic invoices. This obligation therefore immediately concerns your firm, even if you’re a micro-business. You will need a technical solution that enables you to receive dematerialized invoices from your suppliers.

The obligation to issue invoices will then be phased in. From September 1, 2027, large and mid-sized companies will have to issue their invoices in electronic format. The same date applies to SMEs and micro-businesses for issuing invoices. Most law firms, generally classified as SMEs or micro-businesses, will therefore be affected by this deadline for issuing their client invoices.

Anticipating these deadlines allows you to gradually adapt your invoicing software and internal processes. Please note, however, that this timetable may be subject to adjustments: we recommend that you regularly monitor official communications from the tax authorities to keep abreast of any changes.

Choosing the right PDP for your practice

You have several options for electronic invoicing: use the free Public Billing Portal (PPF) or subscribe to a private PDP. This decision depends on your needs and volume of business.

PPF is the basic solution offered free of charge by the tax authorities. It enables you to issue and receive electronic invoices free of charge. However, its functionalities remain limited: no integration with your business software, basic interface, and lack of advanced services. For a small practice with low invoicing volumes, this option may suffice.

Private PDPs offer extensive services that justify their cost. First, check that the platform is officially registered as a Dematerialization Operator (OD) with the tax authorities. Consult the official list of registered ODs on the DGFiP website to confirm this status. This registration guarantees the conformity of the service and its durability.

Then evaluate the integration with your current management software. A PDP that is compatible with your billing tools considerably simplifies the transition. Some solutions integrate directly into your lawyer software, automating the entire process. Several publishers of business software for lawyers now offer integrated PDP modules.

You should also compare the rates offered. Billing models vary: monthly subscription, volume billing, or annual flat rate. Calculate the actual cost based on your monthly billing volume, and compare it with the savings generated compared to the free PPF.

Data security and confidentiality are essential criteria for lawyers. Your PDP must guarantee respect for professional secrecy and the protection of your clients’ sensitive information. Check security certifications (ISO 27001), data hosting arrangements and contractual confidentiality commitments.

Finally, consider the additional services offered. Some PDPs offer electronic archiving, electronic signatures or automatic dunning functions. These options can enrich your day-to-day business management.

Impact on Your Practice Management

Adopting a PDP is part of the digital transformation of practices, and profoundly changes your billing practices. The real benefits, however, depend on your firm’s invoicing volume and your professional clientele. It’s important to note that this obligation only concerns your B2B invoices (professional customers); your invoices to private individuals remain outside the scope of the scheme.

In financial terms, you reduce the costs associated with printing, postage and paper archiving. Feedback from early adopters shows significant savings on invoice processing costs, particularly for organizations issuing more than 50 invoices per month. However, these savings must be set against the initial costs: PDP subscription, team training and set-up time.

Payment times are shortened thanks to instantaneous invoice transmission. Your customers receive and process invoices more quickly, improving your cash flow without affecting your payment terms. Traceability also improves: you can track the status of each invoice (issued, transmitted, received, paid) in real time, making it easier to monitor overdue invoices and send reminders.

An often overlooked benefit is administrative simplification. The PDP automatically transmits your invoicing data to the tax authorities, enabling you to pre-fill your VAT returns. This automation reduces the risk of errors, and frees up time for your declaratory obligations. For most firms, the return on investment is between 6 and 18 months, depending on the volume of business.

Preparing your transition to PDP

Start by auditing your current invoicing processes. Identify the volumes processed, the formats used and the recipients concerned. This analysis will help you to correctly size your solution.

Then train your teams in the new tools and processes. The success of the transition depends to a large extent on your employees’ acceptance of the new tools and processes. The integration of appropriate management software will facilitate this adoption. Plan practical training sessions and personalized support.

Test your solution in real-life conditions before full deployment. Start with a limited scope: a few pilot customers or a specific type of service. This gradual approach limits risks and allows you to fine-tune your settings.

Finally, communicate with your customers about this change. Explain to them the benefits of electronic invoicing and any changes in the way you receive your invoices. This transparency will facilitate acceptance of the new process.

PDP or PPF: Which solution for your practice?

Faced with the obligation to bill electronically, law firms have two main options: use a free Public Billing Portal (PPF) offered by the French government, or opt for a fee-based private Point de Dépôt et de Prise en Charge (PDP).

These two solutions have distinct characteristics:

• PPF offers the essential functions free of charge: issuing, receiving and simple archiving of electronic invoices. This solution is ideal for firms with low billing volumes or limited budgets.
• Private PDPs, although not free of charge, offer value-added services such as integration with your business software, process automation, customer reminder systems and advanced reporting tools. These platforms are recommended for organizations looking to optimize their billing flow.

Your choice will depend mainly on your billing volume and your need to integrate with your existing tools. The good news is that it’s entirely possible to change your solution later if your needs change. For example, you could start with the free PPF and then switch to a private PDP as your business grows.

It’s worth noting that several specialist software publishers for lawyers now offer PDPs integrated directly into their management solutions. This can be a particularly attractive option, as it guarantees perfect compatibility with your existing tools and considerably simplifies the transition to electronic invoicing.

Confidentiality and professional secrecy

As a lawyer, you are bound by professional secrecy, a fundamental ethical duty that also applies to electronic invoicing. In this digital environment, the protection of confidential information takes on a new dimension.

It is important to note that only essential tax data are transmitted to the tax authorities via the PDP: amounts exclusive of VAT, applicable VAT and the identity of the contracting parties. The precise details of the legal services provided are not covered by this compulsory transmission, thus preserving the confidentiality of the lawyer-client relationship.

To guarantee this confidentiality, several precautions must be taken:

• Select a PDP offering robust security guarantees: data encryption, secure hosting and recognized certifications (ISO 27001, HDS, etc.).
• Carefully examine the service provider’s terms and conditions, especially the clauses on data protection and confidentiality.
• Consider using generic wording on your invoices (“Legal advice”, “Drafting of deeds”, etc.) that complies with tax obligations while limiting the disclosure of sensitive information.

The transition to electronic invoicing must in no way compromise professional secrecy, which is the cornerstone of the relationship of trust with your customers. A PDP tailored to the specificities of the legal profession will reconcile regulatory compliance with the protection of confidential data.