Ten weeks before 1 September 2026, the obligation to receive e-invoices will apply to every French VAT-registered company. Yet confusion remains widespread: many CFOs and CIOs still don’t know that the PPF will not play the role originally announced, that the term “PDP” has officially disappeared from the regulatory texts, and that the choice of approved platform is still unresolved in a large number of businesses. Here is a factual snapshot as of 21 June 2026.
Timeline: Where Does the Reform Stand at Mid-2026?
The Official Calendar: Two Waves, Two Obligations
The timeline is set by the 2024 Finance Act and its implementing decrees. It will not move.
- 1 September 2026: obligation to receive e-invoices for all companies subject to French VAT, regardless of size.
- 1 September 2026: obligation to issue e-invoices for large enterprises and mid-sized companies (ETI).
- 1 September 2027: issuance obligation for SMEs and micro-enterprises.
The critical nuance: an SME that assumed “this only applies to us in 2027” is wrong. It must be capable of receiving invoices in the regulated format from September 2026. That means choosing an approved platform, registering in the national directory, and connecting its ERP or billing software well before the deadline.
What Is Already Live
The national company directory, managed by the DGFiP (French tax authority) via the PPF, has been open since 18 September 2025 (economie.gouv.fr). The first approved platforms appeared on the official list as early as 16 January 2026, with 101 providers referenced at that date (presse.economie.gouv.fr). By June 2026, the list had grown to over 150 registered platforms (impots.gouv.fr).
The PPF (Public Invoicing Portal): A Limited but Foundational Role
What the PPF Will Not Do
Confusion point number one: the PPF is not a platform for private companies to send or receive invoices. The original architecture envisioned the PPF as a universal concentrator, letting companies that did not want to use a private approved platform go through the public portal directly. That option was dropped.
Today, every company must go through an approved platform to send and receive B2B e-invoices. There is no “direct public portal” option for private B2B flows.
What the PPF Actually Does
The PPF performs two concrete functions — invisible to most businesses but essential to the national infrastructure:
The national directory. It lists every VAT-registered French company, their e-invoicing addresses and the approved platform to which they are connected. When your approved platform sends an invoice to a customer, it is the PPF directory that tells it which destination platform to route the flow to. Without registration in the directory, your customers will not be able to send you invoices in the regulated format.
The fiscal concentrator. The PPF receives data transmitted by approved platforms and forwards it to the DGFiP. This is the tax-control mechanism at the heart of the reform: fiscal authorities do not access invoices directly — they receive normalised data flows. The PPF is the interface between private platforms and the tax administration.
Chorus Pro: Continuity for Public-Sector Flows
Chorus Pro remains operational for B2G (Business to Government) flows. Suppliers to the French public sector — central government, local authorities, and public institutions — continue to submit invoices via Chorus Pro, which interfaces with the PPF directory for cross-platform exchanges.
Approved Platforms: A Market of 150+ Providers
From PDP to PA: A Terminology Change Worth Knowing
Since the regulatory texts were finalised, the official term is no longer “PDP” (Plateforme de Dématérialisation Partenaire) but “PA” (Plateforme Agréée — Approved Platform). Registration is no longer provisional: platforms on the DGFiP list have passed interoperability tests and are authorised to operate.
In practice, both terms still coexist in vendor and integrator communications. But in any tender or contract, verify that the chosen solution appears on the official list published at impots.gouv.fr.
Who Are the Main Approved Platforms?
The market has consolidated into a few broad families:
Specialist dematerialisation platforms: Yooz, Quadient, Esker, Edicom, Basware. These players come from the supplier invoice processing world (LAD/RAD) and have extended their scope to cover the French reform.
ERP-vendor-owned platforms: SAP DRC (SAP Document & Reporting Compliance, approved platform operated by SAP), Sage Network (the PA within the Sage ecosystem), Cegid (which operates its own DGFiP-registered PA). These solutions are designed for native integration with the corresponding ERP.
Large-group generalist dematerialisation platforms: Docaposte (La Poste subsidiary), Atos, Cegedim, Generix. These players target mid-sized and large enterprises with multi-format and multi-country requirements.
Accounting platforms and fintechs: Pennylane, Qonto, Tiime. Born in the SME/micro-enterprise ecosystem, these solutions are positioning around reform compliance for their existing customer base.
How to Choose an Approved Platform
The sheer number of available platforms (150+) does not make the decision easier. Three criteria structure the choice for a CFO or CIO:
ERP integration. The platform must interface with your ERP via documented and stable APIs. A native connector (such as SAP DRC with SAP, or Sage Network with Sage 100) reduces project risk. A third-party connector or bespoke development adds complexity and maintenance risk.
Format coverage. The reform accepts three structured formats: Factur-X (PDF/A-3 enriched with an embedded XML), UBL 2.1, and CII (Cross Industry Invoice). All approved platforms must support them. But check coverage for both sending and receiving: some platforms are strong on issuance but weak on rejection handling in reception.
B2C e-reporting and international flows. The reform covers more than domestic B2B invoices. It also requires data transmission for B2C transactions and international sales/purchases (outside the e-invoicing perimeter). These “e-reporting” flows are frequently overlooked in SME projects. Ensure your platform and ERP handle them natively.
ERP Readiness: Who Is Ready in France?
SAP
SAP DRC (Document & Reporting Compliance) is registered as an approved platform by the DGFiP. For SAP S/4HANA and SAP ECC customers, SAP DRC natively handles all three formats (Factur-X, UBL 2.1, CII), e-reporting flows (B2C, international B2B) and invoice lifecycle statuses. The solution relies on SAP BTP (Business Technology Platform) for real-time connectivity with the PPF. SAP customers who have not yet subscribed to SAP DRC are behind and need to accelerate, according to several SAP integrators (prerequis.com).
Sage 100
Sage 100 version 12.20, released on 5 June 2026 for on-premise and 15 June for hosted SPC environments, covers the full regulatory scope: e-reporting flow management (flows 6, 10.1, 10.2, 10.3, 10.4), legal archiving in UBL format, and electronic credit notes and deposits. Sage Network is the Sage approved platform. Sage 100 customers must deploy v12.20, upgrade to Sage 100 Superviseur V3.00 (a mandatory prerequisite), and configure the Sage Network connection before 1 September (blog.tout-pour-la-gestion.com).
Cegid XRP Pulse
Cegid operates its own approved platform and integrates the reform natively into XRP Pulse. Compliance covers issuance, reception and e-reporting flows. For Cegid customers, the integration is direct without going through a third-party PA. The main watch point concerns e-reporting flow configuration for businesses with significant B2C sales or international operations.
Odoo
Odoo’s l10n_fr_factur-x module handles Factur-X issuance for French customers. Both Community and Enterprise editions integrate compliant Factur-X file generation. However, Odoo is not itself an approved platform: companies on Odoo must connect their instance to a third-party PA via API for e-reporting flows and directory routing. Several integrators offer Odoo-PA connectors (Yooz, Docaposte, certified French Odoo partners).
Microsoft Dynamics 365 Business Central and Finance
Microsoft offers connectors for the French reform in Dynamics 365 Finance (the “Electronic invoicing” module on Azure) and Business Central. Deployment goes through a third-party PA referenced as a Microsoft partner. The integration is more complex than for vendors that operate their own PA, and the maturity of available connectors in France varies by partner. CIOs on Dynamics should audit their integration partner specifically on this point before the summer.
Pitfalls to Avoid and Action Checklist
Six Common Mistakes
1. Confusing “ready to issue” with “ready to receive”. A company that has configured e-invoice issuance is not necessarily ready to receive. Reception requires a routing agreement in the PPF directory: if you are not registered there with your PA, your suppliers cannot send you invoices in the regulated format.
2. Ignoring B2C e-reporting. SMEs engaged in B2C commerce or exporting outside France must transmit transaction and payment data via their PA, even if they do not issue domestic B2B e-invoices. This scope is frequently absent from initial “e-invoicing” projects.
3. Choosing a PA without checking the official list. Some vendors present themselves as “compliant” or “compatible” without being registered. The official list is at impots.gouv.fr. If your solution does not appear on it, it cannot route your domestic B2B invoices within the legal framework.
4. Underestimating the directory registration task. Registration in the national directory is not automatic. It requires declaring your SIREN number, selecting your PA, and validating your invoicing addresses. This process takes time if your master data is incomplete or if your ERP integrator has not yet established the procedure.
5. Treating the ERP upgrade as a standalone project. Upgrading to a compliant version of your ERP (Sage 100 v12.20, SAP DRC, etc.) is necessary but not sufficient. It must be accompanied by a live connection to your PA and end-to-end testing on real flows. A “compliant” ERP not connected to an operational PA does not meet the deadline.
6. Forgetting French subsidiaries of international groups. If your group runs a non-French central ERP (Oracle, Microsoft, SAP deployed outside France), the local compliance of the French subsidiary must be managed specifically. A global SAP deployment without activating SAP DRC for France is not enough.
10-Point Readiness Checklist for 1 September 2026
- My approved platform is selected and appears on the official DGFiP list.
- My company is registered in the PPF national directory with my invoicing addresses.
- The connection between my ERP and my PA is configured and tested in a staging environment.
- My ERP is on the version that handles e-reporting flows — not just structured invoice issuance.
- I have identified the e-reporting flows that apply to me: domestic B2B, B2C, international B2B.
- My accounting teams know how to process received invoices (Factur-X, UBL) in the PA interface.
- My rejection-handling process is defined — what happens if an invoice is rejected by the destination PA?
- My key customers and suppliers have confirmed their receiving PA.
- I have a process for credit notes, deposits and cancellations in electronic format.
- I have checked the applicable penalties for non-compliance: €15 per invoice not issued or not received in the regulated format, capped at €15,000 per year per company (Article 289 bis of the French General Tax Code).
For further reading, see our France e-invoicing 2026–2027 operational roadmap for project sequencing, our Sage 100 v12.20 article for Sage customers, and our Peppol and European interoperability guide for groups with subsidiaries outside France.
