After initially giving companies a choice between the Public Platform (PPF) and private solutions, the French Tax Authority (DGFiP) announced a year ago (on October 15, 2024) a major reduction in the scope of the PPF. As a result, companies are now required to rely on an Approved Platform (PA) for e-invoicing and e-reporting. This shift will be formally confirmed through the 2026 Finance Bill, currently in the final stages of adoption.
Approved Platforms definitive certification
In the meantime, the DGFiP maintained a list of provisionally registered Approved Platforms, which at its peak included 120+ solutions. In October 2025, the AIFE, the government IT agency in charge of the PPF, opened it to Approved Platforms [↗︎], enabling them to perform mandatory interoperability tests and complete their certification in line with regulatory requirements. Platforms were given three months to finalize this process.
As a result, on January 15, 2026, the DGFiP published the first official list of definitively certified Approved Platforms [↗︎]. This list currently includes just over 100 platforms and will continue to expand as additional providers successfully complete their testing and certification.
The next milestone for Approved Platforms will be the submission of an independent audit report to the DGFiP within one year of their definitive certification (early 2027 for most platforms). This audit is required to secure certification for a renewable three-year period. The DGFiP will regularly update the official list as it reviews and validates these audit reports.
B2B mandate pilot phase
Ahead of the mandatory go-live date of September 2026, the next step will be the launch of the pilot phase in February 2026. This phase will allow companies to begin transmitting e-invoices and e-reporting data under real conditions.
Participation in the pilot phase will be voluntary and will require an agreement between the Supplier and the Customer, formalizing the Customer’s acceptance of electronic invoices. This agreement must at least define the scope of transactions, the types of invoices concerned, and the start date.
The pilot phase aims to secure the September 1, 2026 deadline by enabling companies and the tax authority to carry out adjustments and load testing, and by supporting a gradual rollout of obligations, avoiding a sudden and abrupt change at go-live.
