What an approved platform is
Under the French reform, invoices between businesses established in France no longer travel directly from one to the other: they go through approved platforms. These are private companies registered by the State after demonstrating their tax compliance, the security of their infrastructure and data, and their technical interoperability with the public invoicing portal and with other platforms. Final registration is only granted after interoperability tests in real conditions.
The route is always the same: your platform sends your invoice to your customer's platform and passes certain data to the tax authority (DGFiP) on the way. In the other direction, your platform receives your suppliers' invoices.
There is no free public platform for exchanging invoices. The public invoicing portal (PPF) has been refocused on two roles: keeping the directory, which shows for each business the platform that receives its invoices, and acting as the concentrator of the data sent to the administration. Approved platforms update the directory for their customers.
Approved platform or compatible solution: do not confuse them
Your invoicing, till or accounting software is not necessarily an approved platform. It can be a compatible solution if it meets two cumulative conditions: it offers features that match the reform's requirements (formats, data), and it is connected to at least one approved platform. The compatible solution prepares the invoice; the platform transmits it.
In practice, many small businesses will never "choose a platform" directly: they will choose software, and that software will be connected to a platform. You then need to know which one, and who you are signing with. The DGFiP has created logos to help identify compatible software.
In the interest of transparency: Le Frac, which publishes this blog, is a compatible solution connected to an approved platform. The criteria below apply to every tool, ours included.
Step 1: check the official list
The list of approved platforms is published and kept up to date on impots.gouv.fr, downloadable as a spreadsheet or PDF. It contains two lists: operators that meet all conditions, including the interoperability tests, and operators whose application is complete but whose final registration still depends on those tests.
Before signing, look for the exact company name (not just the product name) on the list. If the provider says it is "compatible", ask for the name of the platform it is connected to and check that one.
Step 2: the criteria that matter for a small business
All approved platforms can handle the three base formats (Factur-X, UBL, CII) and exchange with each other. The differences lie elsewhere:
- What is covered. Receiving (mandatory since 1 September 2026), issuing (by 1 September 2027 at the latest for SMEs and micro-businesses), e-reporting of sales to consumers and foreign customers, payment data. A "receive-only" plan may be enough today, but not in 2027.
- Connection to your tools. If you already have invoicing software or an accountant, the platform must plug into them. Otherwise, you can key invoices directly into the platform.
- Status tracking. Each invoice has a status in its life cycle: submitted, rejected by a platform, refused by the customer, paid. A clear interface saves you discovering a rejection three weeks later.
- Public-sector customers. If you invoice the State or a local authority, check that the platform is connected to Chorus Pro, the French public-sector invoicing portal.
- Support. Who answers, through which channel, how fast, and in which language.
- The exit. How to retrieve all your invoices and their statuses if you leave. Switching is allowed at any time; you still need to be able to take your data with you.
You can also use several platforms: one to receive, another to issue, even a third for e-reporting. This is allowed, but for a small business one well-chosen platform is usually easier to follow.
Step 3: compare costs over a year
Prices are not regulated. According to the DGFiP, more than a hundred platforms have been approved, and some offer low-cost or even free services that meet the obligations. The authority also points out that the framework requires interoperability, not a single piece of software: the price depends on the level of service chosen.
Price lists often combine a subscription, a per-invoice price and options. To compare, bring everything back to your annual volume. A fictitious example, to show the method:
| Offer A | Offer B | |
|---|---|---|
| Subscription | €0 | €15 excl. VAT per month |
| Price per invoice issued | €0.40 excl. VAT | included |
| Receiving | free | included |
| Annual cost at 30 invoices a month | 30 × 12 × 0.40 = €144 | 15 × 12 = €180 |
| Annual cost at 80 invoices a month | 80 × 12 × 0.40 = €384 | €180 |
With few invoices, the per-invoice offer is cheaper; above a certain volume, the subscription wins. Add what the price does not show: time spent keying invoices, fixing rejections and chasing customers.
Traps to avoid
- Signing up for software without knowing which platform it is connected to. The platform does the transmission; it is the one that must be on the official list.
- Assuming the public portal will do the job. It does not exchange invoices: you need an approved platform.
- Choosing a receive-only plan without looking ahead. In 2027 you will have to issue and e-report; switching then is possible, but more stressful.
- Giving in to pushy sales calls. The choice is free, no platform is "imposed" by the authorities, and you have nothing to declare yourself.
- Forgetting the formal agreement. To be listed in the directory as a recipient, you sign a formal agreement with the receiving platform. Keep a copy: it is also evidence of your compliance.
To see where this choice fits in the reform as a whole, read what changes for small businesses in 2026-2027, or the e-invoicing guide.
Frequently asked questions
Do I have to declare my approved platform to the tax authority?
No. You sign a formal agreement with the platform, and it updates the directory so that your suppliers' invoices reach you. You have nothing to file with the authorities.
Can I switch approved platform?
Yes, at any time. You can also use several, for example one for issuing and another for receiving. Before signing, check how you would retrieve your invoices and their statuses if you left.
My supplier uses a different platform from mine: is that a problem?
No. Approved platforms exchange with each other on a common set of formats. According to the DGFiP, your supplier cannot impose its platform or its format on you.
Are there free approved platforms?
The DGFiP says some platforms offer low-cost or even free services that meet the obligations. Check what the free plan covers: receiving only, or also issuing and e-reporting.
Where is the official list of approved platforms?
On impots.gouv.fr, page "Je consulte la liste des plateformes agréées". It can be downloaded and separates fully registered platforms from those whose registration still depends on interoperability tests.
Sources
- impots.gouv.fr — List of approved platforms (modified 13/10/2026) (impots.gouv.fr)
- DGFiP — FAQ "Je découvre la facturation électronique" (version 01/09/2026) (impots.gouv.fr)
- DGFiP — Fiche 9: what equipment does my business need, and what will it cost? (October 2026) (impots.gouv.fr)
- AIFE — Business-to-business e-invoicing (public portal directory and concentrator) (aife.economie.gouv.fr)
- impots.gouv.fr — "Je découvre la facturation électronique" (Discovering e-invoicing, modified 26/05/2026) (impots.gouv.fr)
- DGFiP — FAQ "J'approfondis la facturation électronique" (in-depth FAQ, version 01/09/2026) (impots.gouv.fr)
This article summarises the official texts to help you get organised. It is not a substitute for personalised advice from your accountant.