What is the PPF (Portail Public de Facturation) in France?
The PPF is the French government's centralized e-invoicing and e-reporting platform being deployed for the B2B mandate from 2026. Operated by AIFE, the PPF will serve as both a free e-invoicing platform for businesses that do not wish to use a commercial PDP, and as the central hub that all PDPs must connect to for transmitting e-report data to the French tax authority DGFiP.
What is the relationship between the PPF and PDPs?
The French mandate operates on a Y-model: businesses can send and receive invoices via the PPF directly (free option) or via a registered PDP (Plateforme de Dematérialisation Partenaire). PDPs must transmit e-reporting data (invoice data, payment status, transaction data) to the PPF for DGFiP visibility. The PPF acts as the interoperability hub: if a sender uses PDP-A and a recipient uses PDP-B, both PDPs route through the PPF for transmission. The PPF also serves as a recipient directory.
Frequently Asked Questions
- When will the PPF go live for B2B e-invoicing?
- The PPF is targeted for a phased rollout from 2026 onwards. Large enterprises and ETIs (mid-size companies) are expected to be mandated first, with SMEs following in subsequent phases. The exact phasing schedule has been revised multiple times; businesses should monitor DGFiP and AIFE announcements for the confirmed rollout calendar.
- What is the difference between using the PPF and using a PDP?
- The PPF is a free public option suitable for basic invoice sending and receiving. PDPs are commercial platforms that offer enhanced services: automated ERP integration, advanced validation, PDP-specific value-added services, and technical support. Businesses with high invoice volumes, complex ERP systems, or multi-country operations typically use a PDP. The choice between PPF and PDP does not affect legal compliance; both are valid routes under the mandate.