Recent updates on Electronic Invoicing in France involve a change in the role of the "Public Invoicing Portal" (PPF - Portail Public de Facturation)
Initially, the PPF, which served as the central hub of the French Electronic Invoicing and Tax Reporting model, was designed to receive tax reports and invoices from French companies and then record them. Its objective was to collect data and support the entire ecosystem comprising Partner Dematerialization Platforms (PDP), Dematerialization Operators (OD), and the companies connected to them.
To meet the development timelines set by law and maximize the PPF’s effectiveness within the designed ecosystem, France has decided to redefine its role, focusing on managing the list of "recipients" and on transmitting tax data to the Public Finances Directorate General (DGFIP).
This change means that the PPF will no longer be directly involved in the exchange of invoices. Therefore, companies will need to rely on PDPs for sending and receiving invoices (a list of providers currently being accredited as PDP is available here). Companies that had planned to use the PPF to transmit or receive invoices will need to comply with these new requirements.
It is worth noting that the obligation to issue electronic invoices in France will be introduced in stages, starting on September 1st, 2026, for large companies, and extending to all medium-sized, small, and micro-enterprises on September 1st, 2027.
