France’s e-invoicing reform: Summer 2025 updates

The Public Invoicing Portal (PPF) is confirmed as the sole reporting conduit to the French tax authorities (DGFiP) — but only through certified Partner Dematerialisation Platforms (PDPs). The PPF will not accept direct submissions from businesses.

The PPF is also the host of the central directory for invoice recipient resolution. It uses SIREN, SIRET, or routing codes to direct e-invoices to the correct recipient, creating a shared infrastructure for consistent addressing across platforms.

To reduce the complexity of bilateral integrations between PDPs, France has validated the use of the Peppol network as a standard communication channel between platforms. Most PDPs are prioritising Peppol connectivity to streamline onboarding, improve data quality, and focus on value-added services like lifecycle tracking and support.

Point-to-point connections between PDPs remain possible, but the Peppol framework now offers a scalable, preferred alternative.

Since March 2025, more than 90 candidate PDPs have been testing technical connectivity with the PPF, especially for the directory and message routing functions.

Some PDPs are expected to receive full access to the directory by late June, with access for businesses expected in October. However, these dates should be treated as directional rather than fixed — adjustments are possible, though no change to the September 2026 go-live is currently planned.

Businesses now have access to core technical specifications and standards. Three documentation sets are especially relevant:

PPF External Specifications:
Updated in December 2024, these define how PDPs connect to the PPF and manage reporting and directory functions. 

AFNOR XP Z12 standards:

• Z12-012 defines the data model for invoices and lifecycle statuses.
• Z12-013 defines APIs used for interactions between PDPs, ERPs, and the PPF.
• Z12-014 describes common B2B invoicing use cases to help businesses understand real-world impacts.

These standards guide ERP changes, message formats, and integration planning — and are essential for IT and finance teams preparing for compliance.

1. Define your strategy

Start by selecting your receiving PDP. Many offer opt-in forms to begin directory designation. Use your SIREN number — the primary routing key — and confirm that your PDP supports your ERP and workflows.

If your organisation issues invoices, determine whether you’ll delegate issuance to a PDP. This will require a formal invoicing mandate.

2. Adapt your ERP

Ensure your systems can handle:

• Structured invoice formats aligned with Z12-012
• Lifecycle status updates (e.g., received, validated, rejected, paid)
• Directory resolution logic

Integration between your ERP and PDP should be high priority in the second half of 2025.

3. Prepare for e-reporting

Model flows for non-invoiced transactions, such as business-to-consumer (B2C) and cross-border sales, which must still be reported under France’s reform.

Review your tax data models: Identify the mandatory fields, check that VAT breakdowns are complete, and ensure your systems can capture net/gross amounts, transaction types, and reporting obligations per document.

Several additional updates are expected in the coming months:

• A new version of the PPF external specifications
• Revisions to the three AFNOR XP Z12 standards
• A new annex or standard for e-reporting use cases
• Expanded access to the full central directory for PDPs
• Load testing results for the e-reporting hub
• Publication of final regulatory texts by year-end

While most structural elements are in place, these milestones will fine-tune the operational environment before production testing begins in early 2026.

The shift to mandatory e-invoicing is more than a regulatory challenge. For companies that act early, it offers a chance to streamline billing, improve data accuracy, and accelerate cash flow.

Strategically, aligning with a PDP and modernising ERP connections this year can set businesses up for competitive advantages when the mandate becomes reality in 2026.

Learn more about how Avalara can support e-invoicing compliance in France and across the EU.