France's e-invoicing mandate — governed by Article 26 of the 2024 Finance Law — introduces a Y-model architecture where businesses choose between the free government portal (PPF — Portail Public de Facturation) and private accredited platforms (PDP — Plateforme de Dématérialisation Partenaire). This choice isn't just about cost — it affects your operational flexibility, ERP integration depth, and multi-country strategy.

The mandate goes live in September 2026 for large enterprises (grandes entreprises) and September 2027 for all remaining businesses. All businesses must be able to receive e-invoices from September 2026 regardless of company size.

Sep 2026

Large enterprises

Sep 2027

All businesses

3 Formats

Factur-X · UBL · CII

Y-Model

PPF + PDP architecture

PPF vs. PDP Explained

France's architecture has three actor types. Understanding each is essential before making your platform choice:

Free

PPF

Portail Public de Facturation

The free government portal, evolved from Chorus Pro (used for B2G since 2017). It handles invoice routing, the Annuaire (central directory), and tax reporting to DGFiP. All businesses can use the PPF for basic invoice exchange at no cost. However, the PPF provides minimal value-added services — no ERP integration, limited customisation, and basic UI.

Accredited

PDP

Plateforme de Dématérialisation Partenaire

Private platforms accredited by the French tax administration to exchange e-invoices. PDPs can send and receive invoices on behalf of their clients, interact with the PPF's Annuaire for routing, and report transaction data to DGFiP. PDPs offer value-added services: ERP connectors, format conversion, workflow automation, and multi-country support.

Non-accredited

OD

Opérateur de Dématérialisation

Non-accredited service providers that help businesses prepare and format invoices, but cannot exchange them directly. ODs must route all invoices through either the PPF or a PDP. Think of an OD as a formatting/integration layer that sits between your ERP and the actual exchange platform.

Selection Criteria

Use these 6 criteria to evaluate whether the PPF or a PDP best fits your business:

Criterion	PPF	PDP
Cost	Free — no licence fees	Subscription or per-invoice fee
ERP Integration	Basic — manual upload or limited API	Deep — pre-built ERP connectors (SAP, Dynamics, etc.)
Format Support	Factur-X, UBL 2.1, CII	Same + automatic conversion from ERP-native formats
Invoice Volume	Suitable for <500/month	Enterprise-grade — unlimited volume with SLA
Value-Added Services	None — basic exchange only	Workflow automation, analytics, archival, multi-country
Multi-Country	France only	France + EU/international via same platform

PDP Advantages

For most businesses processing more than a few hundred invoices per month, a PDP delivers significant operational advantages:

Automated ERP Integration

A PDP like InvoStaq provides pre-built connectors for major ERPs (SAP, Dynamics 365, Oracle, Sage). Your ERP exports invoices in its native format, the PDP handles conversion to Factur-X/UBL/CII, submission, status tracking, and error management. No manual upload, no portal login, no format headaches.

Format Intelligence

France accepts three formats: Factur-X (hybrid PDF/XML — France's extension of ZUGFeRD), UBL 2.1, and CII (Cross-Industry Invoice). Your ERP might generate none of these natively. A PDP converts your ERP's format (IDOC, CSV, JSON, proprietary) into the required structured format automatically.

Multi-Country Coverage

If you operate in France AND other EU countries (Belgium/Peppol, Germany/XRechnung, Poland/KSeF), a PDP with multi-country capability like InvoStaq gives you one platform for all mandates. The PPF is France-only — you'd need separate solutions for each country.

Invoice Lifecycle Management

France's mandate includes invoice lifecycle statuses: Deposited, Rejected, Refused, Approved, Payment Requested, Paid. A PDP tracks these statuses programmatically and updates your ERP automatically. The PPF exposes these statuses but doesn't push updates to your systems.

E-Reporting Automation

Beyond e-invoicing, France requires e-reporting for B2C transactions and international sales to non-French buyers. A PDP automates this e-reporting obligation alongside invoicing — the PPF handles e-reporting but requires separate manual or API submissions.

Trading Partner Onboarding

A PDP can streamline trading partner management: discovering partners in the Annuaire, verifying their platform choice (PPF or which PDP), and configuring routing rules. For businesses with hundreds of French trading partners, this automation is essential.

Accreditation Landscape

PDP accreditation is granted by the DGFiP (Direction Générale des Finances Publiques). The process is rigorous:

Technical compliance with the PPF's interoperability specifications (APIs for invoice exchange, Annuaire queries, status updates, and e-reporting)

Security audit — ISO 27001 certification or equivalent, data encryption in transit and at rest, access control, and incident response procedures

Data residency — invoice data must be stored in the EU (GDPR compliance). The DGFiP has specific requirements about data localization for French tax data

Financial stability — proof of adequate capital and insurance to operate as a critical infrastructure provider

Service level commitments — minimum uptime (99.5%), maximum response times, and defined support procedures

The first wave of PDP accreditations began in late 2025. As of mid-2026, approximately 60–80 platforms have received or are in the process of receiving accreditation

Verify Accreditation Status

Before signing with any PDP, verify their accreditation status on the DGFiP's official list. Some providers market themselves as PDPs while their accreditation is still pending. Only accredited PDPs can legally exchange e-invoices on your behalf. Non-accredited providers can only operate as ODs (requiring a PPF or PDP for actual exchange).

Making Your Choice

Here is a decision framework based on business profile:

Micro-Enterprises (<50 invoices/month)

PPF may suffice

If you process a handful of invoices monthly and don't need ERP automation, the PPF's free portal with manual upload works. Consider a PDP only if you want to automate from the start or operate in multiple EU countries.

SMEs (50–500 invoices/month)

PDP recommended

At this volume, manual PPF workflows become a bottleneck. A PDP's ERP integration, format conversion, and status tracking save significant AP/AR staff time. The per-invoice cost is typically €0.10–€0.50 — far less than manual processing labour.

Mid-Market (500–5,000 invoices/month)

PDP strongly recommended

Automation is essential. You need ERP integration, automated format conversion, lifecycle status tracking, and e-reporting. Multi-country coverage becomes valuable as cross-border mandates proliferate. Select a PDP with proven ERP connectors for your specific system.

Enterprise (5,000+ invoices/month)

PDP essential

Enterprise volume requires SLA-backed infrastructure, batch processing, API-first integration, and dedicated support. You likely operate across multiple EU countries — choose a PDP like InvoStaq that covers France alongside Belgium, Germany, Poland, and other mandates on a single platform.

Your PDP for France and Beyond

InvoStaq delivers PDP-grade compliance for France alongside Peppol, XRechnung, and KSeF connectivity — one platform for all your EU mandates.

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France's E-Invoicing: PPF vs. PDP — Platform Selection Guide