Question 1

What is a Plateforme Agréée (PA)?

Accepted Answer

A Plateforme Agréée (PA) is a service provider registered by the French tax authority (DGFiP) for a renewable three-year term. Only a registered platform may carry out the reform’s core functions: transmitting electronic invoices between businesses and reporting invoice, transaction and payment data to the tax administration. Registration guarantees the integrity, authenticity, readability and completeness of the data.

Question 2

Is a Plateforme Agréée (PA) the same as a PDP?

Accepted Answer

Yes. “PDP” (Plateforme de Dématérialisation Partenaire) was the name used during the registration phase; the DGFiP now refers to registered operators as Plateformes Agréées (PA). Both describe the same accredited platform.

Question 3

What is the Portail Public de Facturation (PPF)?

Accepted Answer

Since the government’s October 2024 decision, the Portail Public de Facturation no longer offers a free invoice-exchange service. It now provides two central services: the annuaire (the routing directory) and the concentrateur (the hub that forwards e-reporting data to the tax authority). To send and receive invoices, businesses must use a Plateforme Agréée.

Question 4

When does the e-invoicing mandate take effect?

Accepted Answer

From 1 September 2026, every VAT-registered business must be able to receive electronic invoices, and large and mid-size companies (ETI) must issue them and transmit their e-reporting data. Small and medium-sized businesses and micro-enterprises must issue electronic invoices and transmit their e-reporting data from 1 September 2027.

Question 5

Which businesses are affected?

Accepted Answer

The e-invoicing obligation covers domestic business-to-business transactions between VAT-registered businesses established in France. Business-to-consumer sales and international transactions are covered instead by e-reporting. A few entities are exempt, such as certain associations and property companies (SCI).

Question 6

What is e-reporting, and how is it different from e-invoicing?

Accepted Answer

E-invoicing is the exchange of domestic B2B invoices through a Plateforme Agréée. E-reporting is the separate transmission to the tax authority of transaction data (B2C and international sales) and payment data. Unlike invoices, e-reporting data is sent periodically (monthly, quarterly or annually) depending on the VAT regime.

Question 7

Which invoice formats are accepted?

Accepted Answer

The reform accepts structured formats that comply with the European standard EN 16931: Factur-X (a PDF/A-3 file with embedded CII XML), UBL and CII. Factur-X is a hybrid format that pairs a human-readable PDF with structured data.

Question 8

What is the annuaire (directory)?

Accepted Answer

The annuaire is the central directory of the e-invoicing system. For each VAT-registered business it records the Plateforme Agréée that handles its invoices and its electronic address, so platforms can route invoices to the right recipient. It has been searchable online since 2025.

Question 9

Do I have to use a Plateforme Agréée, or is there a free option?

Accepted Answer

You must use a Plateforme Agréée, either directly or through accounting or invoicing software connected to one. There is no longer a free public invoicing service; the choice is among 150+ approved platforms.

Question 10

What are the penalties for non-compliance?

Accepted Answer

Per the tax authority, failing to issue electronic invoices carries a fixed penalty of €15 per invoice, and e-reporting failures €250 per transmission, each capped at €15,000 per calendar year. The first breach is not penalised.

Question 11

Where does the compatibility data come from?

Accepted Answer

Our team compiles the platform list from the official DGFiP register, including each platform’s registration status, and researches every vendor’s own published integration documentation to record which software a platform connects to. The data is indicative and kept current with the register; always confirm the details with the platform concerned.

Question 12

What does “reception verified on the Peppol network” mean?

Accepted Answer

Alongside the official register data, we independently check each platform against the public Peppol network infrastructure that underpins the reform’s routing directory. A green verification mark means the platform’s reception address resolved on the network at our last weekly check, and the “Check live status” button in a platform’s detail view runs the same check in real time, listing the invoice formats its infrastructure accepts. The absence of a mark is neutral: it means we could not yet verify reception independently, not that the platform is not operational.

Question 13

Glossary: what do PA, PDP, PPF, e-reporting, Factur-X and annuaire mean?

Accepted Answer

PA (Plateforme Agréée): a platform registered by the DGFiP to transmit invoices and report data. PDP (Plateforme de Dématérialisation Partenaire): the earlier name for the same registered platform. PPF (Portail Public de Facturation): the public annuaire and e-reporting hub. E-reporting: periodic transmission of B2C and international transaction and payment data to the tax authority. Factur-X: a hybrid PDF/A-3 and XML invoice format. Annuaire: the directory used to route invoices to the right platform and address.

Question 14

How do I read the compatibility table?

Accepted Answer

Each row is a platform that connects to the software you selected. The badge shows its reform standing: Approved platform (PA) means it is registered with the DGFiP, Compatible solution means the tool is reform-ready through a partner platform, and To confirm means the status is not yet verified. The paper-plane icon shows the platform issues electronic invoices and the inbox icon shows it receives them. A green check beside the name means we have independently verified reception on the Peppol network (rechecked weekly); an hourglass marks a platform on the official register still awaiting its interoperability tests. The coloured dot describes the link to your software: green for a documented connection, amber for declared compatibility. Click any row for the details and sources.

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