What Is the PPF?
The PPF (Portail Public de Facturation) is the French government’s official electronic invoicing platform, operated under the authority of the DGFiP. It serves as the central node in France’s new e-invoicing infrastructure, playing two critical roles:
- Invoice directory: The PPF maintains a registry of all businesses and their chosen invoicing routing (which PDP they use or whether they use the PPF directly).
- Invoice exchange and reporting hub: All B2B electronic invoice data flows through or is reported to the PPF, enabling the government to collect real-time transaction data for VAT administration.
The PPF is built on top of the existing Chorus Pro platform, which has handled B2G (business-to-government) invoicing in France since 2017. With the 2026 reform, its scope expands dramatically to cover all domestic B2B transactions.
How the PPF Works
The PPF operates within a decentralized network alongside certified private platforms (PDPs). Here is how invoice exchange flows:
Direct PPF Usage
Businesses that choose not to use a PDP can send and receive invoices directly through the PPF:
- Upload invoices in accepted formats (Factur-X, CII XML, or UBL).
- The PPF validates the invoice, routes it to the recipient, and records the transaction for tax reporting.
PDP-Mediated Exchange
When both parties use PDPs, invoices are exchanged between PDPs, but lifecycle events (sent, received, accepted, rejected, paid) are reported back to the PPF. This ensures the government has complete visibility regardless of the exchange path.
Key Functions of the PPF
The PPF handles several essential functions in the e-invoicing ecosystem:
- Business directory: Every French company registered for e-invoicing declares its preferred reception method (PPF or a specific PDP) in the PPF directory, identified by its SIRET number.
- Format validation: The PPF checks that submitted invoices conform to the accepted format specifications and contain all required fields per the EN 16931 standard.
- Invoice routing: Based on the recipient’s declared preferences, the PPF routes invoices to the correct destination.
- Tax data aggregation: The PPF collects transaction data that the DGFiP will use to pre-fill VAT returns, detect fraud, and close the VAT gap.
- Status tracking: Both sender and recipient can track invoice lifecycle status through the portal.
Who Must Use the PPF?
All businesses subject to VAT in France will interact with the PPF in some capacity, even if only indirectly through a PDP. The timeline varies by company size:
- September 2026: All companies must be able to receive e-invoices via the PPF or a PDP. Large companies must begin issuing e-invoices.
- September 2027: Medium-sized and small businesses must also begin issuing e-invoices.
Even businesses that choose a PDP as their primary platform will have their invoice data reported to the PPF. There is no way to opt out of PPF involvement entirely.
PPF and E-Reporting
Beyond B2B invoice exchange, the PPF also handles e-reporting data. This covers:
- B2C transactions (where no e-invoice is issued but transaction data must still be reported).
- International transactions with non-French counterparts.
E-reporting data is submitted to the PPF on a periodic basis, complementing the real-time data from B2B e-invoices.
Practical Implications
For businesses using billing platforms like Stripe or e-commerce solutions like WooCommerce, the PPF represents the ultimate destination for compliance data. Whether you connect directly to the PPF or route through a PDP, your invoices must ultimately meet the PPF’s validation requirements. Using an automated compliance solution that generates properly formatted Factur-X documents and handles submission ensures smooth integration with the PPF without disrupting your existing billing workflows.