{"id":12794,"date":"2024-12-11T15:54:46","date_gmt":"2024-12-11T14:54:46","guid":{"rendered":"https:\/\/www.voxelgroup.net\/blog\/?p=12794"},"modified":"2025-08-28T15:23:32","modified_gmt":"2025-08-28T14:23:32","slug":"france-redefines-electronic-invoicing-process-changes-in-the-ppf-and-the-directory","status":"publish","type":"post","link":"https:\/\/www.voxelgroup.net\/blog\/en\/france-redefines-electronic-invoicing-process-changes-in-the-ppf-and-the-directory\/","title":{"rendered":"France redefines electronic invoicing process: changes in the PPF and the directory"},"content":{"rendered":"<span class=\"span-reading-time rt-reading-time\" style=\"display: block;\"><span class=\"rt-label rt-prefix\">Tiempo de lectura:<\/span> <span class=\"rt-time\"> 2<\/span> <span class=\"rt-label rt-postfix\">minutos<\/span><\/span><p><span style=\"font-weight: 400;\">The French government has announced <strong>significant changes to its <a href=\"https:\/\/www.economie.gouv.fr\/cedef\/facturation-electronique-entreprises\" target=\"_blank\" rel=\"noopener\">mandatory electronic invoicing model between companies<\/a><\/strong>. The scheduled start dates remain the same, but with significant modifications in the structure and invoicing tools.<\/span><\/p>\n<h2><b>Key dates for electronic invoicing obligation<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">The plan follows a staggered calendar, allowing for a transition adapted to the size of the companies:<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">September 1, 2026<\/span><i><span style=\"font-weight: 400;\">:<\/span><\/i>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Obligation for <strong>all companies to receive electronic invoices.<\/strong><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Obligation for<strong> large and medium-sized companies to issue electronic invoices.<\/strong><\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"font-weight: 400;\">September 1, 2027:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Obligation for <strong>small and medium-sized enterprises (SMEs) and micro-enterprises to issue electronic invoices<\/strong>.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2><b>Changes in the use of the PPF and the directory<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">The main new feature announced is the redefinition of the role of the <em>Plateforme Publique de Facturation<\/em> (public invoicing platform, PPF). Initially conceived as a universal platform for issuing, receiving, and managing electronic invoices, the PPF will now focus exclusively on managing the central directory that identifies companies.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Thus, the <strong>central directory<\/strong> will now be the core of the system, responsible for:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Receiving tax information directly.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Centralizing correspondence between the Plateforme de D\u00e9mat\u00e9rialisation Partenaire (dematerialization service providers, PDP) of the issuer and the receiver when necessary.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Storing information to ensure the system&#8217;s interoperability and traceability.<\/span><\/li>\n<\/ul>\n<h2><b>Strengthening the role of the Plateformes Agr\u00e9\u00e9es (former PDP)<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">With this redefinition, the Plateformes Agr\u00e9\u00e9es (formerly called Plateformes de D\u00e9mat\u00e9rialisation Partenaires or PDPs) <strong>take on a leading role<\/strong>. From 2026, companies w<strong>ill only be able to issue, send, and receive electronic invoices through an authorized PA<\/strong>. Direct issuance and transmission through the PPF will no longer be available.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This change reinforces the need for companies to:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Carefully select their PA to ensure proper integration with the new system.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ensure that their processes are aligned with the new obligations to avoid interruptions in their operations.<\/span><\/li>\n<\/ul>\n<h2><b>What does this change mean for companies?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">The redesign of the PPF and the emphasis on the directory and PAs highlight the importance of adapting to a more centralized and automated system. Companies will need to update their invoicing processes and tools to ensure <a href=\"https:\/\/www.voxelgroup.net\/compliance\/\" target=\"_blank\" rel=\"noopener\">regulatory compliance<\/a> and a smooth transition to the obligation.<\/span><\/p>\n<p>Voxel, a <a href=\"https:\/\/www.impots.gouv.fr\/liste-des-plateformes-de-dematerialisation-partenaires-pdp-immatriculees-sous-reserve\" target=\"_blank\" rel=\"noopener\">PA-certified<\/a> entity and world leader in digitization solutions, will ensure legislative compliance for all its customers in France. <span style=\"font-weight: 400;\">With solutions adapted to new requirements, we help you integrate the changes in the French electronic invoicing system efficiently and securely.<\/span><\/p>\n<p><span style=\"font-weight: 400;\"><a href=\"https:\/\/www.voxelgroup.net\/contact\/\" target=\"_blank\" rel=\"noopener\">Contact us<\/a> to discover how our experience and technology can simplify your transition to this new model.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Planned for 2026<\/p>\n","protected":false},"author":3,"featured_media":12788,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_sitemap_exclude":false,"_sitemap_priority":"","_sitemap_frequency":"","footnotes":""},"categories":[1626],"tags":[],"coauthors":[110],"class_list":{"0":"post-12794","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-compliance-en"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - 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