Under the current implementation of the Electronic Invoice Reform in France (from September 2026), a company will not simply be able to ‘publish’ invoices directly to the Public Billing Portal (PPF). Instead, the actual transmission of electronic invoices (sending and receiving) must go through an Approved Platform (AP) or a solution interconnected to an AP.

Clarification of the role of the PPF and the PA

What is the Public Billing Portal (PPF)?

• The PPF, formerly associated with Chorus Pro and originally intended as a free option for direct invoice submission, will not be used for the direct issue or receipt of invoices between companies.
  
• Its role is now both technical and administrative: it **centralises the company directory, orchestrates routing and receives/returns invoicing and e-reporting data to the tax authorities (Direction générale des finances publiques – DGFiP).
  

What is an Approved Platform (AP)?

• This is the player that all companies must go through to issue and receive their electronic invoices.
  
• An AP is a platform registered and certified by the tax authorities (formerly known as PDP – Plateformes de Dématérialisation Partenaires).
  
• The AP performs several essential functions:
  
  • receipt of structured invoices (Factur-X, UBL, CII) from the company,
    
  • format validation and data conformity,
    
  • transmission to the recipient (via interoperability with the customer’s other AP or via the PPF for routing/directory),
    
  • reporting tax data to the PPF / DGFiP in accordance with legal requirements.
    

Compatible solutions (SC / OD)

• Some software solutions can generate or manage invoices but are not certified for direct transmission to the authorities. They must therefore connect to a registered PA in order to be compliant.

Practical consequences for companies

• You cannot submit or retrieve invoices directly from the PPF under the B2B reform.
  
• You must use an Approved Platform (AP) – either directly or via billing software connected to an AP.
  
• Interoperability between APs ensures that, even if your customer uses another AP, the invoice will still be able to circulate correctly.
  

In a nutshell

Element	Can be used directly by companies for invoicing?
PPF (Public Billing Portal)	No – directory / centralisation functions, no direct deposit required.
PA (Approved Platform)	Yes – mandatory for sending and receiving (transmission and reporting).
SC / OD (Compatible solution / Former dematerialisation operator)	No – must go through an AP to be compliant.