The French e-Invoicing Mandate: A Developer Perspective

France is implementing one of the most ambitious B2B e-invoicing mandates in Europe. By September 2026, all businesses registered for VAT in France will be required to both receive electronic invoices and progressively transmit them through certified platforms known as PDPs (Plateformes de Dématérialisation Partenaires).

Architecture Overview

The French e-invoicing ecosystem has three key components:

1. PPF (Portail Public de Facturation) — the government-operated central hub managed by the DGFIP. All invoice flows pass through or are registered here.

2. PDPs (Plateformes de Dématérialisation Partenaires) — private certified operators that handle invoice transmission, validation and archiving. Companies can choose to use PDPs for full lifecycle management.

3.…