Since the French Treasury's announcement on 15 October 2024, one thing is clear: the Public Invoicing Portal (PPF) will no longer serve as a free channel for exchanging invoices. In practice, there is no longer a government-provided route for issuing or receiving. Every business will be required to go through an approved platform. The question now occupying finance teams is which approved e-invoicing platform (PDP) to choose from among the roughly 137 operators registered by the DGFiP. This guide breaks down the exact role of the PPF, the criteria that truly differentiate platforms, and the players worth comparing before you sign.
- The PPF is no longer an exchange channel: it becomes a central directory that lists companies and their chosen receiving platform. All invoices flow through an approved platform[1].
- A PDP (now called a PA, Plateforme Agréée, the approved platform) must be registered by the DGFiP for a renewable three-year term. Only approved platforms can issue and receive invoices, and transmit e-reporting data[2].
- Beyond the listed price, the real cost lies in integration fees (API connectors, EDI to Chorus Pro) and the per-invoice unit charge.
PDP or PPF: understanding what is actually mandatory
The terminology of this reform has shifted considerably, and that is where the confusion starts. The PDP (Plateforme de Dématérialisation Partenaire) has been renamed PA (Plateforme Agréée, approved platform). Both terms are still in circulation. On the government side, the PPF (Public Invoicing Portal) was supposed to offer a free channel for issuing and receiving invoices. The French Treasury abandoned that plan in October 2024: the PPF will no longer exchange invoices[3].
What does the PPF still do? It acts as a central directory: it lists French VAT-registered businesses and the approved platform they have designated to receive their invoices[3]. When you issue an invoice, your PDP queries the PPF to find out which approved platform to route it to. The PPF also retains a collection point for part of the e-reporting data. But as an exchange channel, that role is gone.
The direct consequence: every business registered for French VAT will be required to use an approved platform from 1 September 2026 onwards: receiving invoices from that date, issuing them according to a staggered timetable by company size[4]. Choosing an approved e-invoicing platform is no longer optional. It is a legal requirement by 2026–2027.
The timetable: who is affected, and when
The 2024 Finance Act pushed back the original timetable by 26 months, but the structure remains the same. Obligations arrive in two waves[5]:
1 September 2026: receiving invoices becomes mandatory for all businesses, issuing begins for large companies and mid-market companies (ETI), and e-reporting (transmitting transaction data to the tax authority) comes into force.
1 September 2027: issuing extends to SMEs and micro-businesses. Even a small operation will need to designate a receiving platform and issue invoices through an approved platform. It pays to act well before the deadline: integration and testing lead times are measured in weeks.
How to choose your approved platform
Registration first. It may seem obvious, but confirm that the provider appears on the official list of approved platforms published by the DGFiP[2]. A "compatible solution" that has not been registered cannot, by definition, transmit your invoices or your e-reporting data on your behalf — registration is not a marketing badge, it is the entry ticket to the entire system.
Functional coverage. A PDP can limit itself to invoice exchange, or it can bundle a full ecosystem: invoicing, bank reconciliation, accounting, cash management. If you already run an ERP or accounting package, the key question becomes interoperability: the approved platform must connect cleanly to your existing setup via API or EDI, not force you into double entry.
Supported formats. The DGFiP mandates a minimum baseline of three formats: UBL, CII, Factur-X (the PDF/A-3 with embedded XML)[6]. Check native support for whichever format your customers require, and whether the platform converts automatically between formats. That is one of the real value-adds of a strong solution.
Total cost, not sticker price. "Free" offers are multiplying, but the economics play out elsewhere: onboarding and integration fees, per-invoice charges, optional modules, legal archiving. At high volume, a platform priced at €0.30 per invoice can easily cost more than a flat subscription — the reverse is equally true at low volume.
The main approved platforms in 2026
The market is crowded: roughly 137 registered operators, ranging from French pure-players to global providers[7]. A few clear profiles stand out:
| Approved platform | Profile / target | Key strength |
|---|---|---|
| Cegid | Micro-businesses, SMEs, large accounts | Integrated accounting and ERP suite |
| Pennylane | Accounting firms, SMEs | Collaborative accounting |
| Sage | SMEs / mid-market | Existing Sage ecosystem |
| Qonto | Micro-businesses / SMEs | Business account + invoicing combined |
| Libeo | Micro-businesses / SMEs | Supplier spend and payments |
| Tungsten Network | Large accounts, multinationals | Global network, EDI |
| Esker | Mid-market / large accounts | End-to-end purchase cycle automation |
| Tiime | Micro-businesses / freelancers | Often free entry-level tier |
The right instinct is to choose a platform whose target segment matches your own size and transaction volumes. An enterprise-grade provider will bundle EDI features you will never use. A micro-business solution may force a tool change as you scale. On the spending side, if you want to consolidate invoicing and payments, a dedicated fuel card for business payments pairs naturally with an approved platform to cover your expense reports.
Verify registration before anything else. A compatible but unregistered solution is not enough — only an approved platform (ex-PDP) can transmit your invoices and e-reporting data to the DGFiP.
What does an approved platform cost?
Pricing varies widely, but the ballpark figures are consistent. Expect an average of €0.10 to €0.50 per invoice, with volume-based discounts and sometimes a monthly subscription on top[8]. Some entry-level offerings (Tiime, notably) advertise zero cost, useful for getting started, provided you read the fine print on volume caps and paid add-ons[9].
The cost most people underestimate is integration fees. Connecting the approved platform to your ERP via API, or via EDI for high volumes, requires configuration that is typically billed separately, a hidden cost worth negotiating upfront. Connecting to the Chorus Pro portal for B2G invoices is free on the AIFE side, but requires a certificate and technical compliance that your provider will usually charge for[10].
Best practice: always ask for the total projected cost over twelve months based on your actual issuing and receiving volumes, including integration and legal archiving. That is the only figure that lets you genuinely compare two offers.
"Free" offers are never entirely free. Check exactly what is included: invoice volume, formats, legal archiving, API connectors. The business model almost always reappears in optional modules.
Integration modes: what you need to know
You interact with your PDP in three ways. The web portal is the simplest: manual entry or file upload online, ideal for low volumes. An API automates the exchange between your software and the platform, the target scenario for zero re-keying. EDI remains the standard for large industrial volumes, but involves heavier setup.
Whatever the integration mode, the approved platform must guarantee the integrity and authenticity of the invoice, as well as its legibility, and ensure its legal archiving. It is also responsible for extracting and transmitting e-reporting data to the tax authority (party identification, pre-VAT amount, VAT amount, rate)[2]. Choosing a PDP is therefore a medium-term partnership: switching providers mid-stream is possible, but migration is costly.
How to decide based on your profile
Three questions drive the decision. 1) What is your volume? Low volume → a web portal or entry-level offer is sufficient. Industrial volume → API or EDI becomes essential. 2) Do you already use accounting software or an ERP? If so, prioritise a platform that connects to it natively rather than one that forces a data migration. 3) Do you want to combine invoicing and payments? If yes, providers that cover the full cycle (Libeo, Qonto…) pull ahead of pure-play exchange solutions.
For procurement teams, this reform sits within a broader wave of regulatory change: the CSRD directive is pushing companies to sharpen their data quality, and e-invoicing is one of the operational levers to get there.
Frequently asked questions
What is the difference between a PDP and the PPF?
The PDP (now called PA, approved platform) is a private platform registered by the DGFiP that exchanges your invoices. The PPF (Public Invoicing Portal) was meant to be a free channel, but was abandoned as an exchange channel in October 2024. It now serves as a central directory listing businesses and their designated receiving platform[3].
Can I still use the PPF to send my invoices?
No. Following the French Treasury's announcement on 15 October 2024, the PPF no longer exchanges invoices. You are required to use an approved platform (PA) from 1 September 2026 onwards[3].
Is an approved platform really mandatory?
Yes. Every business registered for French VAT must use an approved platform to send and receive invoices and submit e-reporting data, starting 1 September 2026[4].
How much does an approved platform cost?
On average €0.10 to €0.50 per invoice, with volume-based discounts and sometimes a monthly subscription[8]. Some entry-level offers are free, but check integration fees and optional modules carefully.
Which invoice formats must a PDP support?
The DGFiP-mandated baseline covers three formats: UBL, CII, Factur-X[6]. A strong platform automatically converts between formats depending on what your customer's system requires.
Does the reform apply to small businesses?
Yes. Receiving e-invoices is mandatory for all businesses from September 2026. Issuing extends to SMEs and micro-businesses from September 2027[5]. An entry-level platform is enough to get started.
Pillar guide: this article is part of our e-invoicing white paper.
References
- La Poste Entreprise, E-invoicing reform: the PPF as a central directory listing companies and their designated receiving PDP. laposte.fr. ↩
- DGFiP, E-invoicing and approved platforms: what they are and the DGFiP registration process. impots.gouv.fr. ↩
- French Ministry of the Economy, Press release of 15 October 2024: PPF dropped as exchange channel, refocused on directory role. presse.economie.gouv.fr. ↩
- Service-public.fr (entreprendre), E-invoicing: mandatory use of an approved platform from 1 September 2026. entreprendre.service-public.gouv.fr. ↩
- B2Brouter, E-invoicing timetable by company size (receiving 2026, issuing 2026/2027). b2brouter.net. ↩
- EDICOM, DGFiP minimum baseline: three invoice formats (UBL, CII, Factur-X). edicomgroup.com. ↩
- Pennylane, List of approved platforms for e-invoicing (approx. 137 registered operators). pennylane.com. ↩
- Why.eu, Cost of a PDP: €0.10 to €0.50 per invoice on average. why.eu. ↩
- L'Expert-Comptable, Approved platform comparison (free entry tiers, pricing models). l-expert-comptable.com. ↩
- AIFE, Chorus Pro documentation: technical integration requirements (certificate, EDI compliance). portail.chorus-pro.gouv.fr. ↩
