Since 1 September 2026, all VAT-registered companies in France must be able to receive electronic invoices through an approved platform (Plateforme Agréée, or PA). For large enterprises and mid-sized companies (ETI), the obligation to issue electronic invoices is also live. SMEs and micro-businesses have until 1 September 2027 for issuance — but the reception obligation admits no delay.
The result: finance directors, accounting managers and IT leads now face a market of 149 platforms officially certified by the DGFiP as of 21 September 2026 (official list on impots.gouv.fr). Choosing the right one is not trivial: a failed integration or a poorly scoped contract can block your invoicing workflows at the worst possible time.
This guide covers 12 selection criteria, a landscape of key vendors and a scoring grid to help you make an objective choice.
PA vs. PPF: Why the Distinction Matters Before You Choose
Many organisations approach the selection process without having clarified a fundamental point: the Approved Platform (PA, formerly known as PDP) and the Public Invoicing Portal (PPF) do not play the same role.
The Public Invoicing Portal: Refocused, Not Removed
The PPF is no longer an operational platform for private B2B flows. Since its scope was redefined in October 2024, it serves two essential but largely invisible functions:
- The national directory: it lists all VAT-registered companies in France, their registered PA and their invoicing addresses. Without registration in the PPF directory, your suppliers will be unable to route compliant invoices to you.
- The fiscal concentrator: it receives transaction data transmitted by approved platforms and relays it to the DGFiP for VAT oversight.
For B2G flows (suppliers to the French state and local authorities), Chorus Pro continues to operate normally. For all private B2B flows, you must go through an approved PA.
The Approved Platform: The Private Hub for B2B Flows
A PA is a private operator certified by the French government for renewable three-year terms. It handles issuance, reception, routing, VAT e-reporting and archiving. It is the PA that integrates with your ERP and ensures end-to-end technical compliance.
When Chorus Pro Is Enough — and When a PA Is Essential
The PPF/Chorus Pro is appropriate for B2G flows (public procurement). For B2B transactions between private companies, a PA is mandatory. For mid-market and enterprise companies running multi-module ERPs, with monthly invoice volumes above a few dozen documents or with international flows (Peppol), a specialist PA delivers clear value in terms of integration depth and reliability.
12 Criteria for Selecting an Approved Platform
1. DGFiP Certification Status
First reflex: verify that the PA appears on the official impots.gouv.fr list. As of 21 September 2026, 149 PAs hold certification. Some are certified “conditionally” (interoperability tests pending): avoid these if your obligation is already active. A platform with conditional status cannot legally carry your B2B flows.
2. Supported Formats for Issuance and Reception
The regulatory formats in France are Factur-X (hybrid PDF/XML), UBL BIS 3.0 and CII PDF/A-3. Verify that your PA covers both directions: some solutions handle issuance but not reception across all formats. If you process invoices from foreign suppliers, UBL BIS 3.0 coverage is essential.
3. Native Connector for Your ERP
This is often the most decisive criterion for cutting integration timelines by 50–70%. A native connector (certified by the ERP vendor) eliminates custom development and simplifies future updates. Ask the PA about available connectors for SAP, Sage (100, X3), Cegid XRP, Odoo, Microsoft Dynamics, Infor or your specific ERP.
4. VAT E-Reporting
Beyond invoice exchange, the French reform requires the transmission of transaction data to the DGFiP for operations outside the scope of electronic invoicing (B2C sales, international transactions, non-invoiceable operations). This mechanism — e-reporting — must be handled by your PA. A platform that covers only electronic invoicing without managing e-reporting leaves a compliance gap open.
5. Legally Compliant Archiving and Audit Trail
Electronic invoices must be archived with probative value for 10 years (CGI art. L102B). Verify that the PA offers legally binding archiving, a reliable audit trail and qualified timestamping of documents. Some operators subcontract archiving to a third party — clarify who bears contractual responsibility.
6. International Flows and Peppol Network
If your scope includes European subsidiaries or suppliers and customers outside France, connectivity to the Peppol network becomes critical. Peppol is the interoperable exchange standard used across Belgium, the Netherlands, the Nordic countries, Germany and Italy. Check whether the PA is a certified Peppol Access Point (AP).
7. Handling of Atypical Flows
Credit notes, corrective invoices, advance payments, partial invoices and multi-SIREN scenarios generate edge cases that not all PAs handle consistently. Test these scenarios in a demo before signing: a rejected credit note in production will stall your supplier payment cycle.
8. SLA and Service Level
The regulatory obligation makes your PA as business-critical as your ERP. An uptime SLA below 99.9%, support limited to business hours or an on-call helpline that doesn’t cover evenings and weekends represent real operational risks. Demand contractual service level commitments, incident procedures and rejection processing timelines.
9. Real-Time Tracking Portal
Your accounting team needs to monitor the status of every invoice (issued, received, accepted, rejected, cancelled) in real time. A readable tracking portal with automated alerts on rejections reduces time spent investigating incidents.
10. Pricing
Pricing models vary considerably. The main structures are: fixed monthly subscription (dominant — ranging from a few euros for micro-businesses to several hundred for large companies), per-invoice pricing (€0.10–0.50 per document depending on volume, common with enterprise-focused pure players) and free offerings for low-volume micro-businesses (Tiime, Indy). For a mid-market company, budget €50–200 per month excluding ERP integration. Ask for a cost simulator based on your actual volume.
11. Scalability and 2027–2028 Roadmap
The issuance obligation for SMEs arrives on 1 September 2027, and for micro-businesses in 2028. Your PA must be ready for these scope extensions. Ask the vendor about their roadmap, capacity to scale and contractual commitments in the event of regulatory tightening.
12. Financial Stability and Client References
A PA certified today may lose its certification or disappear within 18 months. Check the operator’s financial solidity (capital structure, shareholders, track record), references in your sector and the number of active companies on its platform. For a multi-entity group, references for multi-SIREN management under a single contract are a strong signal.
Overview of Key Certified Platforms (October 2026)
The official DGFiP list covers 149 PAs. Here are the main vendor categories, without claiming to be exhaustive.
ERP-Vendor PAs
ERP vendors have registered their own PAs to offer a native continuum between their software and regulatory compliance. SAP, Cegid, Sage, Odoo, Infor and Microsoft (via certified partners) offer documented connectors. The advantage: integration is pre-certified. The drawback: you remain locked into the vendor’s ecosystem, and migrating to a different ERP becomes more complex.
Independent Specialists (Pure Players)
Esker, Yooz, Cegedim e-Business, Basware and Itesoft are established document automation vendors that have converted to PA status. They offer broad ERP connectors (SAP, Oracle, Sage, Microsoft), proven infrastructure at high volumes and deep expertise in automated AP/AR flows. Their positioning targets structured SMEs, mid-market companies and large enterprises.
FinTech and SME-Focused Platforms
Qonto, Pennylane, Sellsy, Tiime, Indy and Axonaut have integrated PA compliance into their SME management offerings. Their strength is user experience and accessible pricing. Their limitation is the depth of ERP integrations and coverage of complex flows (multi-SIREN, Peppol, advanced e-reporting).
For an exhaustive and up-to-date list, consult the official list on impots.gouv.fr directly.
Scoring Grid — Comparing 6 PAs Across 12 Criteria
The table below compares 6 representative PAs across the 12 criteria defined above. The rating (● strong / ◑ partial / ○ not publicly verified) is based on publicly available information. It does not replace a contractual audit or a demo on your specific use cases.
| Criterion | Tiime | Pennylane | Sage e-inv. | Yooz | Esker | Cegedim e-Bus. |
|---|---|---|---|---|---|---|
| 1. DGFiP certification | ● | ● | ● | ● | ● | ● |
| 2. Factur-X / UBL / CII formats | ◑ | ◑ | ● | ● | ● | ● |
| 3. Native ERP connector | ○ | ◑ | ● (Sage) | ● | ● | ● |
| 4. VAT e-reporting | ◑ | ◑ | ● | ● | ● | ● |
| 5. Compliant archiving | ◑ | ◑ | ● | ● | ● | ● |
| 6. Peppol / EU flows | ○ | ○ | ◑ | ● | ● | ● |
| 7. Atypical flows (credit notes…) | ◑ | ◑ | ● | ● | ● | ● |
| 8. SLA / support | ○ | ◑ | ◑ | ● | ● | ● |
| 9. Real-time tracking portal | ◑ | ● | ◑ | ● | ● | ● |
| 10. Transparent pricing | ● | ● | ◑ | ◑ | ○ | ○ |
| 11. 2027–2028 roadmap | ◑ | ● | ● | ● | ● | ● |
| 12. Stability / references | ◑ | ● | ● | ● | ● | ● |
Indicative grid based on publicly available data as of October 2026. Request a demo and contractual SLAs before making any decision.
Recommendations by Company Profile
Micro-Businesses and Very Small Companies (Under 30 Invoices/Month)
Free PAs (Tiime, Indy) or entry-level offerings (Pennylane, Axonaut) are appropriate. Simply verify that the PA handles the reception obligation active since September 2026 and the issuance obligation you will need to cover in 2027. Avoid over-specifying your solution for this volume.
SMEs with 50–500 Employees and an Integrated ERP
The native ERP connector criterion is the priority. A custom integration can cost between €5,000 and €20,000 and take 8–12 weeks. Start from the PAs natively supported by your ERP vendor, then compare on SLA, e-reporting and archiving.
Mid-Market Companies with Multi-Module ERPs
The PA must cover all relevant modules (procurement, sales, expenses, intercompany flows), provide full VAT e-reporting and guarantee contractual SLAs. Vendors such as Esker, Yooz, Cegedim e-Business or Basware are scaled for this profile.
Multi-Entity Groups (3+ SIREN Numbers)
Explicitly require multi-SIREN management under a single contract, with a centralised oversight portal and consolidated billing. Entity-by-entity migration is expensive and generates duplicate contractual arrangements.
5 Mistakes to Avoid When Choosing Your PA
1. Selecting on price alone without checking the ERP connector. A PA at €30/month may require €15,000 in additional integration work if no native connector exists.
2. Validating only issuance without testing reception. The reception obligation has been active since September 2026 for all companies. Yet many commercial demos focus on outbound flows. Demand a reception test on a real supplier invoice format.
3. Underestimating integration timelines. From contract signature to go-live, allow 4–12 weeks depending on ERP complexity. If you wait until the final week before a regulatory deadline, it is too late.
4. Ignoring the SLA and incident procedures. Incidents always occur at the worst moment: month-end close, an audit, an urgent payment. An SLA without contractual penalties or support without an on-call arrangement is not a safety net.
5. Signing with a conditionally certified PA when the obligation is already active. A PA with conditional status has not yet passed all interoperability tests. In the event of an incident or non-compliance, you bear the regulatory risk.
FAQ
Can a PA manage multiple SIREN numbers under a single contract? Yes, most enterprise PAs support this, but verify the contractual terms and per-entity pricing.
Can you switch PA after signing? Yes, migration is technically possible, but it requires reconfiguring the PPF directory, re-testing ERP connectors and migrating historical data. Allow 4–8 weeks for transition.
Is the PPF a viable alternative for B2B flows? No. The PPF has been refocused on the national directory and the fiscal concentrator. For your private B2B flows, you must use a certified PA.
What happens if my PA loses its certification? The DGFiP can withdraw a PA’s certification for non-compliance. Your PA must notify you and you have a window to migrate to another platform. This is a contractual risk to address in the SLA.
Conclusion
Choosing your PA is not a peripheral decision in your digital transformation: it is an architectural decision equivalent to selecting an ERP. The 12 criteria detailed here allow you to structure a rigorous evaluation, ask the right questions during demos and make an objective comparison between vendors.
The official list of 149 certified PAs is available and up to date on impots.gouv.fr. Start from that list for your shortlist, cross-reference it against your ERP, your volumes and your international footprint, then demand demos on your real use cases before signing.
To go deeper, read our France e-invoicing compliance guide for ERPs, the operational roadmap for French e-invoicing 2026–2027 and the lessons from 25 days of live production for a realistic picture of the incidents encountered in September 2026.
