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PPF vs PDP: What Changed in France's E-Invoicing Reform (October 2024)

By Compliant Invoice Team10 min read

PPF vs PDP: What Changed in France's E-Invoicing Reform

On October 15, 2024, the French tax authority (DGFiP) made a dramatic announcement that reshaped France's e-invoicing reform: the PPF (Portail Public de Facturation) would no longer handle invoice transmission1.

This decision has major implications for all French businesses. If you were planning to use the free public portal, you now must choose and register with a private PDP (Plateforme de Dématérialisation Partenaire), recently renamed PA (Plateforme Agréée)2.

This article explains what happened, why the change occurred, and what it means for your business preparing for the September 2026 deadline.

What Was the Original Plan?

The PPF's Original Role (Before October 2024)

Initially, the PPF (Portail Public de Facturation) was designed to serve three main functions3:

  1. Managing the business directory - Central registry of all businesses and their chosen platforms
  2. Free invoice transmission platform - A free government portal for sending and receiving invoices
  3. Data aggregator for tax authorities - Collecting invoice data for VAT control

The idea was that businesses would have two options:

  • Use the free PPF directly (no cost)
  • Choose a private PDP (Partner Dematerialization Platform) with additional features

What Happened in October 2024

On October 15, 2024, the DGFiP published a press release that fundamentally changed the reform14:

"The DGFiP announced the abandonment of the PPF as such in a press release dated October 15, 2024, in order to respect the planned deployment schedule for electronic invoicing."1

The PPF's role was dramatically reduced from three functions to just two:

  1. ✅ Business directory - Still manages the central registry
  2. ✅ Data concentrator - Still collects data for tax authorities
  3. ❌ Invoice transmission - ELIMINATED

According to Esker's analysis, the PPF "loses its role as an invoice exchange platform, and French companies must now rely exclusively on partner dematerialization platforms (PDP) to issue and receive their invoices."1

What is a PDP (Now Called PA)?

The Name Change: PDP → PA

In July 2025, the terminology changed officially2:

  • Old name: PDP (Plateforme de Dématérialisation Partenaire)
  • New name: PA (Plateforme Agréée - "Approved Platform")

Why the change? According to Docaposte:

"The designation PA (Plateforme Agréée) emphasizes the official approval delivered by the DGFiP, whereas the term Plateforme de dématérialisation partenaire (PDP) could seem vague."2

Important: While the official name is now "PA," many businesses and documents still refer to "PDP." They mean the same thing.

What Does a PA/PDP Do?

A Plateforme Agréée (PA) is a government-certified private platform that handles the full e-invoicing process5:

  1. Receives invoices from issuing businesses
  2. Validates format compliance - Ensures invoices meet Factur-X, UBL 2.1, or UN/CEFACT CII standards
  3. Transmits invoices to receiving businesses (or their PA)
  4. Extracts mandatory data and sends it to the PPF for tax reporting6
  5. Manages invoice status throughout the lifecycle (sent, received, validated, rejected, paid)

According to the AGIRIS analysis, the PA "serves as the concentrator of mandatory data extracted from invoices, transaction and payment data to transmit to the tax administration."6

How Many PAs Exist?

As of December 2025, 22 platforms have received definitive certification from the DGFiP (out of 112 applicants)7:

  • SERES (a subsidiary of Docaposte) was the first to receive definitive certification
  • 22 platforms are now fully certified and operational7
  • More platforms are in the certification pipeline

View the official list of certified PAs →

Why Did France Make This Change?

The DGFiP cited several reasons for eliminating the PPF's transmission role:

1. Respect the September 2026 Timeline

Building a public platform capable of handling millions of invoices daily proved more complex and time-consuming than anticipated. By focusing on private PAs (which were already being developed), France could maintain the September 2026 launch date14.

2. Leverage Private Sector Innovation

Private PAs can offer additional features beyond basic compliance:

  • Integration with accounting software
  • Advanced workflow automation
  • Multi-format support
  • Enhanced reporting and analytics
  • Customer support

3. Reduce Government Infrastructure Burden

Managing invoice transmission for all French businesses would require massive IT infrastructure, support teams, and ongoing maintenance. By outsourcing this to certified private platforms, the government reduces its operational burden while maintaining regulatory control3.

4. Focus on Core Regulatory Functions

The PPF now concentrates on its essential regulatory roles6:

  • Business directory: Central registry ensuring every business can be located
  • Data aggregator: Collecting invoice data for VAT compliance and fraud prevention

These are functions only the government can perform, while invoice transmission can be handled by the private sector.

What Does This Mean for Your Business?

Bottom Line: You MUST Use a PA

There is no free public option anymore. All French businesses must:

  1. Choose a certified PA from the official list
  2. Register with your chosen PA (some charge fees, some are free with paid upgrades)
  3. Integrate your accounting/ERP system with the PA
  4. Route all B2B invoices through your PA starting September 2026

According to Forterro's analysis, "Companies will be required to channel all their invoicing flows through one (or more) PDPs."4

Costs and Pricing

PA pricing varies widely:

  • Free tiers: Some PAs offer free basic invoicing (with limits)
  • Subscription models: Monthly or annual fees (typically €10-€100/month for SMEs)
  • Usage-based: Per-invoice charges (€0.05-€0.50 per invoice)
  • Enterprise: Custom pricing for large volumes

Important: Unlike the originally planned free PPF, PA services may have costs. However, competition among 22+ certified platforms should help keep prices reasonable.

When Do You Need to Choose?

Immediately. Here's why:

  • Registration with a PA can take several weeks
  • System integration requires testing and configuration
  • Staff training takes time
  • September 1, 2026 is the hard deadline

Many PA platforms are already accepting registrations. Don't wait until summer 2026—the onboarding process can be time-consuming.

The New Architecture: How It Works

Invoice Flow with PA

Here's how e-invoicing works under the new system:

Issuer (Your Business)
    ↓
Your PA (Validates format, extracts data)
    ↓
    ├─→ PPF (Receives data for tax authorities)
    └─→ Recipient's PA (Or same PA if both use it)
          ↓
       Recipient (Your Customer)

Step-by-step:

  1. You create an invoice in your accounting software
  2. Your software sends it to your PA (via API or manual upload)
  3. Your PA validates the format (Factur-X, UBL, or CII)
  4. Your PA extracts mandatory data (amounts, VAT, parties, etc.)
  5. Your PA sends data to the PPF for tax reporting
  6. Your PA transmits invoice to recipient's PA
  7. Recipient receives the invoice in their system

The PPF's Two Remaining Roles

Role 1: Business Directory

The PPF maintains a central registry linking each company's SIREN number to their chosen PA6.

When you send an invoice to another business, your PA queries the PPF directory to find which PA the recipient uses, then routes the invoice accordingly.

Role 2: Data Concentrator

The PPF collects mandatory invoice data from all PAs and forwards it to the DGFiP for36:

  • VAT fraud detection
  • Real-time VAT reporting
  • Automated pre-filling of VAT returns

According to Compagnie Fiduciaire, the PPF "is the only one capable of communicating with the tax administration's IT system."6

How to Choose a PA

With 22+ certified platforms, how do you choose? Consider these factors:

1. Integration with Your Current Software

Does the PA integrate with your accounting system?

  • Sage
  • Cegid
  • SAP
  • QuickBooks
  • Custom ERP

Check the PA's website for supported integrations.

2. Pricing Structure

  • Free tier available?
  • Flat monthly fee or per-invoice?
  • What's included in base price?
  • Extra charges for high volume?

3. Features and Services

  • Multi-format support (Factur-X, UBL, CII)?
  • Automated validation and error checking?
  • Archiving and compliance storage?
  • Customer support (phone, email, chat)?
  • Additional workflow automation?

4. Reliability and Reputation

  • How long has the PA been certified?
  • Reviews from other businesses?
  • Uptime guarantees (SLA)?
  • Data security certifications?

5. Scalability

  • Can it handle your invoice volume?
  • What if your volume grows 2x or 10x?
  • Multi-entity support (if you have subsidiaries)?

Common Questions

Can I use multiple PAs?

Yes. Large businesses may use different PAs for different subsidiaries or business units. However, most SMEs will use a single PA for simplicity.

What if my customer doesn't have a PA yet?

Your PA can typically deliver invoices via alternative channels (like email) until your customer's PA is operational. However, strongly encourage customers to register before September 2026.

Can I switch PAs later?

Yes, but it requires:

  • Updating your integrations
  • Notifying the PPF directory
  • Potentially migrating archived invoices
  • Staff retraining

Choose carefully to avoid switching hassles.

What happened to the free option?

The free PPF transmission service was eliminated in October 202414. However:

  • Some PAs offer free basic tiers
  • Competition among 22+ providers should keep prices reasonable
  • The government may subsidize access for very small businesses (TBD)

Is this change final?

Yes. The October 2024 decision is official DGFiP policy. The PPF will not be expanded to include transmission services.

Action Steps: What to Do Now

With September 2026 approaching, here's your action plan:

Immediate (Q1 2026):

✅ 1. Review the official PA list

✅ 2. Get quotes and demos

  • Compare pricing structures
  • Test user interface and features
  • Verify integration capabilities

✅ 3. Check accounting software compatibility

  • Does your ERP already partner with specific PAs?
  • Are updates needed for your software version?

Short-term (Q2 2026):

✅ 4. Choose and register with a PA

  • Complete the registration process
  • Obtain PA credentials/access
  • Set up your company profile

✅ 5. Integrate with your systems

  • Install plugins/modules if needed
  • Configure API connections
  • Test invoice generation and transmission

✅ 6. Train your team

  • Finance/accounting staff on new workflows
  • IT team on technical aspects
  • Customer service on handling inquiries

Before September 1, 2026:

✅ 7. Run parallel tests

  • Send test invoices to willing customers
  • Verify successful transmission and receipt
  • Fix any technical issues

✅ 8. Inform customers and suppliers

  • Share your PA details
  • Encourage them to register if they haven't
  • Coordinate testing if possible

✅ 9. Go live

  • Transition fully to e-invoicing via PA
  • Monitor for issues
  • Have PA support contact ready

Official Resources

Government Resources:

Learn More:

For a comprehensive guide to France's e-invoicing mandate, including formats, timeline, and requirements, see our article:

France E-Invoicing 2026: Complete Compliance Guide →

Sources and References

Last updated: January 8, 2026

This article provides general information based on publicly available sources and should not be considered legal or tax advice. Consult with a qualified French tax advisor for guidance specific to your business situation.

Footnotes

  1. Esker (2024). Communiqué DGFiP : les PDP au coeur de l'écosystème, le PPF en retrait. ↩ ↩2 ↩3 ↩4 ↩5 ↩6

  2. Docaposte (2025). PDP, c'est fini : comprendre le rôle d'une plateforme agréée. ↩ ↩2 ↩3

  3. Compagnie Fiduciaire (2024). Tout savoir sur le Portail Public de Facturation (PPF). ↩ ↩2 ↩3

  4. Forterro (2024). Loi finance 2024 : l'État abandonne son projet de Plateforme Publique de Facturation (PPF). ↩ ↩2 ↩3 ↩4

  5. Systhen (2025). Qu'est-ce que les Plateformes Agréées (PA), anciennement PDP ?. ↩

  6. AGIRIS (2024). Le portail public de facturation (PPF) : un rôle limité mais fondamental. ↩ ↩2 ↩3 ↩4 ↩5 ↩6

  7. Docaposte (2025). Liste officielle des PDP (Plateformes agréées) – déc. 2025. ↩ ↩2

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