The reform is built on a very specific architecture that the DGFiP calls the "Y model" (or "5-corner model"). Here is how the flows actually work.
The Y model: a two-tier architecture
The Y model describes how an electronic invoice travels between an issuer and a recipient, while passing through the DGFiP.
Each company connects to its own PA. The PPF directory lets PAs find each other in order to route invoices. At the same time, each PA extracts the data from each invoice and transmits it to the DGFiP's central hub.
It's called "5 corners" because the circuit involves 5 entities: the issuer, its PA, the DGFiP hub, the recipient's PA, and the recipient.
The e-invoicing flow (domestic B2B)
The issuer creates the invoice in their software (Frisbii, in your case).
Their PA receives the invoice, converts it to the right format if needed, creates the human-readable version (PDF) from the structured data, and checks the PPF directory to identify the recipient's PA.
The recipient's PA receives the invoice and makes it available to the customer.
The customer receives the invoice on their PA.
At the same time, both PAs transmit the invoice data to the DGFiP's hub.
Statuses for the invoice (sent, received, submitted for payment, rejected…) are exchanged throughout the cycle, enabling real-time tracking.
The e-reporting flow (outside domestic B2B)
For transactions that fall outside the scope of e-invoicing (B2C, international B2B…), there is no "electronic invoice" transmitted between two PDPs. You continue to send a PDF invoice through your usual communication channel. However, the company must transmit aggregated transaction data to the DGFiP, via its approved platform.
This data includes in particular:
The company's SIREN number.
The period concerned.
Amounts excl. tax and VAT broken down by rate and transaction category.
The currency.
The transmission frequency depends on your VAT regime: monthly, bimonthly, or quarterly.
The central directory: the linchpin of routing
The central directory (maintained by the PPF and the AIFE) is essential for the system to work properly. It's what lets a supplier's PA know which PA their customer uses, and so route the invoice correctly.
To be listed in this directory, every company must register with an approved platform. Registration is mandatory. Without it, you can neither receive nor issue electronic invoices. You can have a single PA covering both issuing and receiving invoices, or several PAs for issuing and/or receiving.