For three years, the question was “public portal or private platform?”. Since 1 September 2026, the administration’s own FAQ has settled it: invoices flow “through the mandatory intermediary of an accredited platform” (our translation). The question left is which accredited platform, and for what. Here is a selection grid built on six criteria you can actually verify, not marketing claims.
- What changed on 1 September 2026
- Accredited platform and public portal: who does what
- Six verifiable selection criteria
- The compliance steps, in order
- Mini FAQ
What changed on 1 September 2026
Two obligations switched on. Receiving electronic invoices became mandatory for every French business, whatever its size: each one must have designated a receiving platform. Issuing became mandatory for large companies and ETIs. SMEs and micro-enterprises join on 1 September 2027. The detailed calendar by company size is in our France 2026 guide.
On how invoices travel, the FAQ of 1 September 2026 is unambiguous: businesses subject to the issuing obligation send their invoices through an accredited platform, which delivers them to the receiving platform chosen by the customer. And it repeats that a plain PDF sent electronically is not an electronic invoice under the scheme.
Accredited platform and public portal: who does what
Two names coexist for the same status: the register speaks of “partner dematerialisation platforms” (PDP), the DGFiP communications of “plateforme agréée”, accredited platform. The platform is the mandatory intermediary for issuing, receiving, and transmitting e-reporting data. One company may appoint several, with a distinct choice for issuing and for receiving.
The public portal (PPF) no longer appears in the FAQ as an exchange channel offered to businesses. It keeps the role the FAQ assigns it: the “directory of invoice recipients managed by the administration”, where each company registers its receiving platform. Choosing a platform is, in the FAQ’s words, “entirely free, a management decision of the business owner”, and changing is “possible at any time”.
Six verifiable selection criteria
1. Accreditation, verifiable in two minutes
The official list is published on impots.gouv.fr: accreditation is granted on file, for three years, renewable. We maintain a dated, filterable snapshot of that list (in French): 149 platforms accredited as of 22 September 2026, 39 of them established abroad. Off the list, no accreditation: this first filter is not negotiable.
2. Both directions
Your choice must cover reception now, issuing at your deadline, and e-reporting under your regime. One platform can be enough. Two distinct ones are explicitly allowed, and sometimes smarter.
3. Formats
UBL, CII, Factur-X: the platform must issue and receive in the formats your ecosystem uses. Our comparison of Factur-X, UBL and CII helps you map this to your tooling.
4. Integration with your stack
APIs, connectors to your accounting software or ERP: this is the criterion you live with daily. A demo environment running on your own flows beats any reference list.
5. Services around the invoice
Matching invoices to expenses, probative archiving for ten years, chasing missing supplier invoices: this is where offers genuinely differ. If your suppliers include petrol stations, hotels and car parks, ask what the platform does about the invoices they never send: that question is rarely in the sales deck, and it is where the 2026 reform will actually cost or save you money.
6. Data and reversibility
Hosting location, GDPR framework, and the conditions for retrieving your data the day you switch: a legitimate question, since switching is allowed at any time.
The compliance steps, in order
First, designate your receiving platform and register it in the directory: that is compliance act number one since 1 September 2026. Second, map your flows: volumes issued and received, current formats, existing integrations. Third, compare against the grid above, with demos on your own flows. Fourth, prepare issuing and e-reporting for your size-based deadline. Fifth, train your teams to distinguish e-invoicing (invoices) from e-reporting (data), to avoid both duplicates and gaps.
Mini FAQ
Is the public portal enough to be compliant?
Not under the scheme described by the FAQ of 1 September 2026: issuing and receiving both go through an accredited platform. The public service remains, in another form: the directory of recipients where each business designates its receiving platform.
Is the choice reversible?
Yes. The official FAQ states it expressly: choice is free, several platforms are possible, and changing is possible at any time.
Does the platform carry the liability for my invoices?
No. The FAQ recalls that “invoicing rules remain unchanged” (our translation): responsibility for your invoice mentions does not delegate away. Platforms are accredited on file for three years, with possible sanctions, but checking your own mentions remains your job.