External Specifications of the PPF version 2.4: key developments to note
On June 19, the DGFiP published a new version of the external specifications for the Public Invoicing Portal — PPF.
This reference document details the expected operation of the system and the interaction methods between the various stakeholders in the e-invoicing reform: businesses, tax authorities, platforms, and operators.
Version 2.4 provides several important clarifications on the directory, B2G flows, readability management, invoice lifecycles, and certain specific use cases.
In this article, we offer a summary of the key developments to note to better understand the impacts of this version on the deployment of mandatory e-invoicing.
To learn more about your compliance, you can also consult our dedicated page on DEMATRUST, ICD International's Accredited Platform.
The role of the PPF in the e-invoicing reform
The Public Invoicing Portal plays a structuring role in the reform's framework.
In the external specifications, the PPF is presented with several key functions:
- managing the directory of VAT-registered businesses;
- collecting data required by the tax authorities;
- the circulation of certain e-invoicing related data;
- tracking statuses and lifecycles;
- collecting e-reporting data;
- coordinating with market platforms.
At the time of this version, the texts still referred to PDP — Partner Dematerialization Platforms. The terminology has since evolved to PA — Approved Platforms.
You can find a complete definition on our dedicated page: PA – Approved Platform.
Directory Updates
One of the main contributions of version 2.4 concerns directory management.
The directory aims to identify VAT-registered businesses, their establishments, and the platforms chosen for receiving electronic invoices.
Specifically, it must enable:
- listing VAT-registered organizations;
- identifying public and private entities;
- linking corresponding SIREN and SIRET numbers;
- differentiating B2B and B2G transactions;
- routing invoices to the correct receiving platform;
- managing billing addresses according to business needs.
This version also provides details on the APIs, messages, and technical specifications required for populating and using the directory.
For businesses, the directory is a crucial element of the reform. Incorrect configuration can lead to routing errors, rejections, or delays in invoice processing.
Therefore, the preparation of customer, supplier, and establishment data must be integrated very early into compliance projects.
Details on B2G transactions
Version 2.4 also provides details on transactions with public entities.
Invoices addressed to the public sector, already processed via Chorus Pro, must continue to follow a specific process. B2G invoices therefore remain strictly governed and must be transmitted according to the procedures specified for public purchasers.
This point is important for companies that work with both private clients and public entities.
They will need to be able to correctly distinguish:
- B2B flows;
- B2G flows;
- private clients;
- public clients;
- the applicable transmission channels;
- the statuses associated with each type of flow.
This distinction is essential to avoid processing errors and ensure the correct transmission of invoices based on the recipient type.
Managing the human-readable format in electronic invoices
Version 2.4 also provides clarifications on the concept of human-readable.
In the context of electronic invoicing, invoices can be transmitted in structured formats such as UBL or CII. These formats are designed to be automatically read and processed by information systems.
However, a human-readable version can accompany the structured invoice to make it easier for users to read.
The attachment called "HUMAN-READABLE" must then fully present all the data contained in the structured invoice.
Factur-X format, for its part, inherently incorporates this logic since it combines a human-readable PDF file with structured data that can be processed by systems.
This clarification is important for accounting and finance teams because it helps to better understand the difference between:
- the human-readable format;
- the machine-readable structured format;
- additional attachments;
- consistency requirements between visible data and structured data.
Details on invoice lifecycles
Version 2.4 further elaborates on the lifecycle mechanisms.
Lifecycles enable tracking an invoice's progress throughout its processing. They play a key role in traceability, management, and anomaly resolution.
There are mainly two types of statuses.
Flow-related statuses
These statuses are automatically generated by platforms. They serve as technical acknowledgments and confirm that a flow has been successfully transmitted, received, or processed.
They are essential for securing exchanges between systems and ensuring the technical traceability of invoices.
Business-related statuses
These statuses reflect the operational reality of invoice processing.
They may include:
- an invoice received;
- an invoice accepted;
- an invoice rejected;
- an invoice in dispute;
- an invoice submitted for payment;
- an invoice paid.
These statuses are generally initiated by business teams or enterprise management systems.
They enable finance departments to better track invoice processing and quickly identify high-risk situations.
Further information on specific use cases
Version 2.4 also provides additional details on several specific use cases.
Among the points clarified, these include:
- subcontracting situations;
- co-contracting situations;
- the processing of invoices involving third parties;
- the 'billed to' concept;
- the rerouting of certain invoices;
- the processing methods depending on the channels and stakeholders involved.
These use cases are essential, as not all companies operate on a simple supplier-client model.
In many sectors, invoicing flows can involve multiple stakeholders, multiple addresses, multiple legal entities, or multiple validation circuits.
A good understanding of these use cases is therefore essential for building a realistic compliance project.
Why these specifications are important for businesses
The external specifications of the PPF are not just a technical document intended for platforms.
They also enable companies to better understand the concrete impacts of the reform on their organization.
They provide guidance on:
- the data to be validated;
- the flows to be mapped;
- the formats to prepare for;
- the statuses to manage;
- the use cases to identify;
- the interactions between platforms;
- the reporting obligations to the administration.
For businesses, this interpretation can be complex, but it is essential to avoid reducing the reform to a mere tool change.
E-invoicing impacts sales, purchasing, accounting, collection, tax, treasury, and IT integration processes.
To structure your project, ICD International offers a dedicated support for e-invoicing.
DEMATRUST: supporting businesses with their compliance
With DEMATRUST, ICD International supports businesses in their transition to mandatory e-invoicing.
DEMATRUST enables the management of electronic invoice flows, secures exchanges, tracks statuses, and ensures compliance with the reform's requirements.
The solution is aimed at businesses that wish to centralize their flows, automate their processes, and rely on an Approved Platform capable of integrating with their existing systems.
For VSEs and SMEs that want a simpler start, ICD International also offers DEMATRUST Light, an offer designed to facilitate entry into the reform without complicating the organization.
Key takeaways
Version 2.4 of the PPF's external specifications provides several important clarifications on the operation of the e-invoicing reform.
Key takeaways include:
- the evolution of the directory;
- the distinction between B2B and B2G flows;
- the management of human-readable data;
- invoice lifecycles;
- technical and business statuses;
- complex use cases;
- exchange methods between stakeholders.
This version helped businesses, platforms, and software providers better understand the system.
However, technical specifications evolve regularly. It is therefore important to stay supported, follow regulatory updates, and build your project on a solid foundation.
Do you want to understand the impact of the reform on your organization? Discover DEMATRUST or speak with our experts via our e-invoicing support page.
