E-invoicing: PA, PDP, Factur-X, PPF... the reform jargon explained
The e-invoicing reform comes with a vocabulary that can seem complicated. Yet understanding these terms means understanding the rules of the game.
Why all these abbreviations?
The e-invoicing reform is not a simple administrative update. It is a structural transformation of commercial exchanges between suppliers and customers. In France, the gradual roll-out has been under way since 2024, with an obligation for all VAT-registered businesses by September 2026. In Luxembourg, B2G invoicing via PEPPOL has already been mandatory since March 2023.
To work, this new system relies on a precise technical architecture: standardised file formats, certified exchange platforms, secure transmission protocols and ISO 27001-certified storage. That is where all these abbreviations come from. Let us break them down.
The 5 key terms you absolutely need to know
1. The PA — Certified e-invoicing platform (Plateforme Agréée)
A PA (Plateforme Agréée, or certified e-invoicing platform) is a software solution certified by the French tax authorities to issue, receive and transmit e-invoices. It is the mandatory intermediary between your business and the tax system.
- It lets you issue invoices in the legal formats (Factur-X, UBL, CII)
- It ensures secure transmission to the recipient and to the tax authorities
- It manages invoice statuses (sent, received, rejected, paid…)
- It handles e-reporting for transactions not covered by e-invoicing
In practice: If your invoicing software is integrated with a PA, you have nothing more to do: your invoices are automatically compliant and transmitted in the right format. That is exactly what eKo offers!
2. The PDP — Partner dematerialisation platform (Plateforme de Dématérialisation Partenaire)
The French administration is updating its official terminology: it no longer refers to a PDP (Plateforme de Dématérialisation Partenaire, or partner dematerialisation platform) but to a Plateforme Agréée (certified platform). There is no difference in substance: it is the same type of operator, with the same functions. The difference is essentially one of terminology.
3. The PPF — Public invoicing portal (Portail Public de Facturation)
The PPF is the platform set up by the French State. It is the central hub of the system: all e-invoices pass through it, either directly or via a PA or PDP.
The PPF plays several essential roles:
- It acts as a gateway between the various PAs and PDPs to ensure interoperability
- It allows businesses without a PA to issue and receive invoices free of charge
- It centralises data for the French public finances directorate (DGFiP)
- It manages business directories (SIRET numbers, digital addresses)
Key takeaway: The PPF is the State's default solution. If you work with a PA or a PDP, your invoices pass through it automatically. You do not need to log in to it yourself.
4. Factur-X — The hybrid format
Factur-X is a hybrid invoice format: it combines a human-readable PDF file and a machine-readable structured XML data file. Developed jointly by France and Germany (where it is called ZUGFeRD), it is one of the three formats accepted under the French reform.
In concrete terms, a Factur-X invoice looks like a standard PDF invoice, but it embeds all the data in an invisible XML file that can be read and processed automatically by software.
In Luxembourg: The PEPPOL network mainly uses the UBL 2.1 and CII formats via PEPPOL BIS Billing 3.0. eKo CRM is compatible with these European standards for Luxembourg businesses.
5. PEPPOL — The European exchange network
PEPPOL (Pan-European Public Procurement On-Line) is the standardised European transport network for electronic business documents. Think of it as an "internet of invoices": a secure, interoperable network that allows any business in Europe to exchange e-invoices.
- Mandatory for B2G invoicing in Luxembourg since March 2023
- Used in more than 40 countries worldwide
- Guarantees interoperability between systems in different countries
- Based on certified access points (Access Points)
eKo & PEPPOL: eKo CRM is compatible with the PEPPOL network, which allows Luxembourg and Belgian businesses to meet their B2B and B2G obligations and align with European invoicing standards.
Other terms to know
| Term | Definition |
|---|---|
| B2B | Business to Business — A transaction between two businesses. From 2026-2027 in France, all B2B invoices subject to VAT will have to be electronic. |
| B2G | Business to Government — A transaction between a business and a public administration. Already mandatory via Chorus Pro in France, and via PEPPOL in Luxembourg since 2023. |
| B2C | Business to Consumer — A transaction between a business and a private individual. Standard (PDF) invoices remain possible, but e-reporting of sales is mandatory. |
| E-reporting | The obligation to send the tax authorities the data of transactions not covered by e-invoicing (B2C, transactions with other countries…). |
| EN 16931 | The European standard that defines the semantic data model for e-invoices. All accepted formats (Factur-X, UBL, CII) comply with it. |
How does it all fit together? The simplified flow
To understand how these players interact, here is the typical flow of an e-invoice in France:
- Your software (e.g. eKo CRM) generates the invoice in Factur-X or UBL format
- The invoice is sent to your integrated PA or PDP
- The PA/PDP sends the invoice to the recipient via its own system or via the PPF
- The e-reporting data is sent to the DGFiP (French tax authorities)
- Statuses (received, accepted, paid…) are returned to you in real time
With eKo CRM, all these steps are automated. You invoice as usual; eKo takes care of the rest.
eKo CRM: France & Luxembourg compatible, ready to use
Faced with this reform, businesses need a tool that absorbs the technical complexity without adding to their day-to-day workload. That is precisely what eKo CRM promises.
What eKo handles for you
- Automatic generation of invoices in compliant formats (Factur-X, UBL 2.1, CII)
- Effortless transmission via the partner PA — you do not need to log in to an external platform
- PEPPOL compatible for Luxembourg businesses (note that eKo is certified Made in Luxembourg)
- Real-time status tracking (sent, received, accepted, rejected, paid) directly in your CRM
- France & Luxembourg compliance in one single tool
Frequently asked questions
Is my PDF sent by email an e-invoice?
No. A PDF sent by email is not an e-invoice within the meaning of the reform. A compliant invoice must be in a structured format (Factur-X, UBL or CII) and transmitted via a certified platform.
Am I affected if I am in Luxembourg?
If you invoice public administrations (B2G), yes, since March 2023 via PEPPOL. For invoices between businesses (B2B), it is not yet mandatory but strongly encouraged. eKo lets you anticipate this change.
What happens if I am not compliant in time?
In France, tax penalties may apply. In Luxembourg, failure to meet B2G obligations can lead to administrations refusing payment. Better to plan ahead!
In summary
| Term | In a nutshell |
|---|---|
| PA | Plateforme Agréée — your certified invoicing intermediary |
| PDP | Former name for the Plateforme Agréée — same role |
| PPF | Portail Public de Facturation — the French State's central hub |
| Factur-X | Hybrid PDF + XML format, ideal for the transition |
| PEPPOL | European exchange network, mandatory for B2G in Luxembourg |
| E-reporting | Transmission of sales data to the tax authorities |
| EN 16931 | The European standard common to all invoicing formats |
Find out more
Do you have questions about e-invoicing? Discover how eKo CRM supports you, and call us to book a free demo.
Phone number from France: +33 9 72 11 76 05
Phone number from Luxembourg & other countries: +352 26 551 109
