The French e-invoicing reform introduces a dense terminology, sometimes shifting (PDP renamed PA, OD progressively replaced by SC, PPF role redefined in 2024). This glossary gathers the essential definitions, current as of spring 2026. Each entry links to the relevant in-depth guide.
For a complete overview and the articulation with collections, see the main pillar: Mandatory Electronic Invoicing in France: What It Changes for Debt Collection.
AFNOR
The French standards body. Since January 2025, AFNOR maintains the standards framework for French e-invoicing through its E-Invoicing Commission. Three published standards: XP Z12-012 (formats and profiles), XP Z12-013 (Approved Platform APIs, published February 26th, 2026), XP Z12-014 (B2B use cases).
Central directory (Annuaire central)
Unique reference listing roughly 11 million VAT-registered entities in France. For each SIREN number, it records the chosen receiving Approved Platform. Public access was opened on September 18th, 2025 at facturation.chorus-pro.gouv.fr/annuaire. It is the routing backbone: your Approved Platform queries this directory to determine where an invoice should be delivered.
Chorus Pro
Public portal used since 2017 for B2G (business to government) invoices to the French State and public administrations. Chorus Pro remains the mandatory channel for invoicing the public sector. It is run by the AIFE (French State Financial IT Agency), as is the PPF.
DGFiP
French General Directorate of Public Finances. Tax authority driving the e-invoicing reform, approving Approved Platforms, publishing the official list (impots.gouv.fr), and defining the 40 refusal motive codes. Since July 8th, 2025, the DGFiP has also held the role of Peppol Authority for France.
EN 16931
European semantic standard defining the common data model for a structured electronic invoice. The three formats authorised in France (Factur-X, UBL 2.1, UN/CEFACT CII) are EN 16931-compliant, guaranteeing their interoperability across Europe.
E-invoicing
Obligation to issue, transmit and receive domestic B2B invoices (between French VAT-registered businesses) in a structured electronic format, via an Approved Platform. Scope: transactions between businesses established in France, including between subsidiaries of the same group. It excludes B2C and international B2B, which fall under e-reporting.
E-reporting
Obligation to transmit transaction data to the tax administration, via an Approved Platform. E-reporting covers what is outside e-invoicing scope: domestic B2C transactions (aggregated daily), international B2B (invoice by invoice), international B2C and the settlement of service transactions (article 290 A of the French Tax Code). Mandatory for large enterprises and ETIs from September 1st, 2026, generalised on September 1st, 2027.
Factur-X
Franco-German hybrid format (identical to ZUGFeRD 2.x) combining a human-readable PDF/A-3 and an embedded structured XML. Latest version 1.08 published on December 4th, 2025. It is the most widely deployed format because it preserves visual readability while satisfying structuring obligations. Preferred by VSBs, SMEs and chartered accountants.
OD (Dematerialisation Operator) / SC (Compatible Solution)
Provider not approved by the DGFiP that produces invoices in the right electronic format and automates some tasks (data entry, controls, workflows) but is not authorised to transmit invoices to the administration or deliver them to recipients. An OD (renamed Compatible Solution since 2025) must interface with an Approved Platform. The AFNOR XP Z12-013 standard codifies this interface.
PA (Approved Platform)
Official name since mid-2025 for the PDP (Partner Dematerialisation Platform). Private provider approved by the DGFiP, exclusively authorised to issue, transmit and receive electronic B2B invoices and to forward fiscal data to the PPF. Roughly 115 fully approved by April 13th, 2026. For details on typologies and selection, see Approved Platform and Debt Collection Software: The Complete Workflow.
PDP (Partner Dematerialisation Platform)
Former label for Approved Platforms, still widely used in pre-2025 documentation. Refers to exactly the same thing as a PA. The administration and most vendors switched to “PA” in 2025 and 2026.
Peppol
European network for the exchange of business documents (invoices, purchase orders, etc.) based on the EN 16931 standard. Peppol enables interoperability across countries and platforms. The DGFiP has been the Peppol Authority for France since July 8th, 2025, easing alignment with European flows, in particular as the ViDA directive approaches.
PPF (Public Invoicing Portal)
Portal managed by the AIFE. Since the Ministry of Economy press release of October 15th, 2024, the PPF is no longer a platform for issuance or reception. It retains only two roles: the central recipient directory and the tax data concentrator transmitting data from Approved Platforms to the DGFiP. Every business must now route through a private Approved Platform, including freelancers and micro-entrepreneurs, as detailed in Freelancers and French E-Invoicing: Your Survival Guide for 2026 and 2027.
SIREN / SIRET
The SIREN (9 digits) identifies a business in France. The SIRET (14 digits = SIREN + 5-digit NIC) identifies a specific establishment of that business. The reform makes the client’s SIREN mandatory on every B2B invoice as a new required field. SIRET remains useful for internal technical routing but is not the main key used by the central directory.
Lifecycle statuses (Statuts du cycle de vie)
Set of normalised states transmitted by the Approved Platform throughout an invoice’s journey. Four statuses are mandatory: Submitted, Rejected, Refused, Settled (or Payment Transmitted). Five statuses are recommended by AFNOR: Made Available, Taken in Charge, Approved, Partially Approved, Payment Transmitted. These statuses are the primary lever a modern debt collection software can exploit to trigger follow-ups at the right moment.
UBL 2.1 (Universal Business Language)
Pure structured XML format, OASIS standard. Primarily used for large-volume EDI exchanges between large enterprises and in European public sectors. More verbose than Factur-X but fully machine-readable with no translation layer.
UN/CEFACT CII (Cross Industry Invoice)
Pure structured XML format, United Nations standard. Supports up to 2,000 optional fields. Common in international trade and certain specialised industrial supply chains (chemicals, automotive, logistics).
ViDA (VAT in the Digital Age)
European legislative package adopted on March 11th, 2025, in force since April 14th, 2025. Removes the need for prior Commission authorisation to impose domestic e-invoicing, makes e-invoicing mandatory for intra-EU B2B transactions on July 1st, 2030, and requires harmonisation of domestic systems by January 1st, 2035. The French reform is compatible with ViDA through Peppol and EN 16931.
Going further
- Mandatory Electronic Invoicing in France: What It Changes for Debt Collection: complete guide to the timeline, 2026 penalties, statuses and DSO impact.
- Freelancers and French E-Invoicing: Your Survival Guide for 2026 and 2027: practical guide for freelancers, low-cost platforms, mandatory fields.
- Approved Platform and Debt Collection Software: The Complete Workflow: technical architecture, platform typologies, APIs, workflows.
- Best Debt Collection Software Comparison: Billabex, Clearnox, LeanPay, MyDSO Manager, Upflow, Sidetrade.
- Legal Framework for Unpaid Invoices in France: payment terms, penalties, 40 € recovery indemnity, prescription.
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