Public billing portal: what you need to understand

Updated March 2026 - The public invoicing portal (PPF) has long been presented as the centerpiece of the reform of electronic invoicing. Three years after the first announcements, its scope has evolved considerably. In 2026, the PPF will not be the single platform that many imagined: its role has refocused around directory, data concentrator and routing functions, while partner dematerialization platforms (PDPs) provide most of the daily operations.

This article dissects the exact role of the public invoicing portal, its articulation with Chorus Pro and the PDPs, and the concrete decisions that each company must make before the deadlines of September 2026 and September 2027.

The public invoicing portal is a public system managed by the AIFE (State Financial IT Agency) under the supervision of the Ministry of the Economy and Finance. Unlike the first versions of the project, the PPF no longer constitutes a platform for submitting and receiving invoices between private companies.

Its current architecture is organized around three main missions:

• The national business directory: a repository which allows you to identify each person subject to VAT, to know their status with regard to the reform and to know through which channel their invoices must go.
• The data concentrator: the PPF receives from the PDPs the billing and transaction information necessary for the DGFiP, then transmits it to the tax administration in a standardized format.
• Inter-platform routing: when the sender and receiver of an invoice use different PDPs, the PPF ensures interconnection so that the invoice reaches its destination.

In summary, the PPF is the invisible infrastructure that allows the different platforms to communicate with each other and with the State. Companies interact on a daily basis with their PDP or compatible invoicing software.

Confusion is common. Chorus Pro and the public invoicing portal are two separate systems, even if both fall under the authority of the AIFE. Chorus Pro is the platform dedicated to invoices issued to the public sector (State, local authorities, public establishments, hospitals). Its use has been mandatory for public procurement suppliers since 2017-2020 depending on the size of the company. Chorus Pro will remain the reference for B2G (Business-to-Government) flows beyond 2026, as confirmed by the Ministry of the Economy.

The PPF, for its part, falls within the scope of the B2B (Business-to-Business) reform between private companies. It does not replace or duplicate Chorus Pro. A company that invoices both public and private customers will therefore potentially have to use both channels.

To learn more about the distinction between the different systems, see our article on e-reporting and e-invoicing.

If the PPF is the background infrastructure, the PDPs are the interface that companies will actually use. A PDP is a private operator authorized by the administration to process electronic invoices as part of the reform.

The missions of a PDP cover:

• Reception and issuance of invoices in structured format (UBL, Factur-X, CII).
• Verification of the formal validity of each invoice (mandatory information, consistency of data, electronic signature).
• Transmission of payment and transaction data to the DGFiP via the PPF (e-reporting).
• Archiving proving invoices for the legal retention period (10 years minimum).
• Invoice status: real-time monitoring of acceptance, payment and possible rejections.

Each company will need to choose a PDP or use invoicing software already connected to a PDP. The PPF directory will allow you to verify that the chosen platform is properly authorized and to know the billing details of your customers and suppliers.

The official list of authorized PDPs is published by the AIFE and updated regularly. It is recommended to check this status before signing a contract.

The timetable of the reform has been adjusted several times. Here are the reference dates in March 2026:

• September 1, 2026: obligation of e-reporting for large companies and mid-sized companies. These companies must transmit their B2B transaction data (invoices received, payments, etc.) to the administration via their PDP.
• September 1, 2027: extension of e-reporting to SMEs, then to VSEs and micro-enterprises in a second phase. On the same date, e-invoicing (compulsory electronic invoicing between VAT payers established in France) gradually comes into force.

It is important to note that e-reporting precedes e-invoicing. Concretely, your company will have to transmit transaction data before even being required to issue fully dematerialized invoices.

For a complete detail of the calendar and obligations by company size, consult our electronic invoicing 2026: SME guide.

The impact of the reform goes well beyond a simple change in invoice format. Here are the direct consequences on your accounting and tax organization:

VAT withholding tax: from 2027, the DGFiP will know in near real time the amount of billable VAT thanks to data transmitted by the PDPs via the PPF. The VAT collected can be collected directly, without waiting for the monthly or quarterly CA3 declaration. This withholding tax mechanism represents a major change in cash flow for many companies.

Automatic reconciliation: billing data received and issued will be automatically compared by the administration. Discrepancies between collected VAT and deductible VAT will be identified more quickly, which reduces the risk of adjustment but requires increased rigor in entry.

Archiving and traceability: each electronic invoice must be kept in a conclusive format for 10 years. PDPs generally offer this service, but it is worth checking the contractual conditions and data integrity guarantees.

Reduction of VAT fraud: the government's stated objective is to recover between 7 and 10 billion euros per year thanks to real-time visibility on transactions. For virtuous companies, this translates into fairer competition and a reduction in random controls.

Our article the e-invoice: mandatory revolution and opportunity details the opportunities that this reform offers to companies that prepare for it in advance.

Even if certain deadlines seem far away, structuring decisions must be made in the first half of 2026. Here is our recommendation in five steps:

1. Map your invoicing flows: identify the volume of invoices issued and received, the number of customers and suppliers involved, and the formats currently used (PDF, paper, EDI).

2. Check your exposure to Chorus Pro: If you bill public entities, make sure your Chorus Pro process is operational and separate from your B2B flows.

3. 1, Factur-X).

4. Anticipate the impact on your cash flow: simulate the effect of the VAT withholding tax on your working capital and adjust your collection policy accordingly.

5. Train your teams: employees in charge of invoicing, accounts payable and customer collection must understand the new processes and expected invoice formats.

Hayot Expertise Advice: the real subject is not "connecting to the PPF" in theory. It's about knowing which platform will carry your flows, your controls and your VAT data from September 2026. The more you anticipate, the more you transform this regulatory constraint into a competitive advantage.