📅 1. TIMELINE & OBLIGATIONS
Q: When does the e-invoicing reform come into effect?
A: The reform is being rolled out in two phases:
September 1, 2026: Reception obligation for all companies + issuance obligation for large companies and mid-sized enterprises (ETI)
September 1, 2027: Issuance obligation for SMEs and micro-enterprises
Q: Is my company affected by the reform?
A: You are affected if your company is subject to VAT in France and conducts domestic B2B transactions (between French companies). This includes:
Supplier invoices
Expense reports with invoices in the company's name
Corporate card payments for B2B purchases
Q: What's the difference between e-invoicing and e-reporting?
A:
E-invoicing: Issuance and reception of structured electronic invoices for domestic B2B transactions via an Approved Platform (PA)
E-reporting: Transmission of data to the tax administration for B2C transactions (sales to individuals), international B2B transactions, and certain payment data
Both obligations are complementary and mandatory.
🏢 2. APPROVED PLATFORMS (PA / PDP)
Q: What is an Approved Platform (PA)?
A: A PA (or PDP - Partner Dematerialization Platform) is a private intermediary registered by the tax administration to manage the issuance, reception, transmission, and archiving of electronic invoices. Spendesk is registered as a PA.
Q: Why Spendesk is a Certified Platform (PA)?
R: Spendesk sits at the optimal point in the value chain to be a Certified Platform, right where invoice lifecycle statuses are naturally managed, upstream from accounting. As defined by regulations, PAs handle invoice controls, transmission, and lifecycle status management.
This is Spendesk's core business: the platform already manages approval and validation workflows before accounting and payment. It's where companies:
Receive invoices
Process and set lifecycle statuses (refused, acknowledged, disputed, approved/partially approved, rejected, payment transmitted)
Being a PA allows Spendesk to:
Receive e-invoices directly from suppliers via the PA network
Manage regulatory statuses natively in the same tool where business validation happens
Transmit statuses back to suppliers through their issuing PA, and to the PPF
Save our customers from additional integrations or tools to meet regulatory requirements
Eliminate double entries and file exchanges between systems
Q: Must I choose the same PA for issuance and reception?
A: No, you can choose:
A reception PA (e.g., Spendesk for your supplier invoices and expense reports)
An issuance PA (which can be different for your customer invoices)
You can even have multiple reception PAs with different electronic addresses.
Q: Can I use multiple PAs (Approved Platforms) for different types of invoices?
A: Yes! This is called a "Multi-PA" configuration and it's a recommended best practice if you don't manage all your invoices in Spendesk. Many companies choose to use different PAs for different invoice types to optimize their workflows, for example:
Your ERP (Odoo, Sage, NetSuite) as main PA for standard supplier invoices
Spendesk as secondary PA for card payments and expense reports
This ensures:
✅ Continuity: Keep your existing organization (you already use your ERP and Spendesk separately)
✅ Automation: Automatic matching of card transactions with invoices in Spendesk (95% automation rate)
✅ Specialization: Each tool handles its scope end-to-end - in the example above: ERP for procurement, Spendesk for spend management
✅ Simplicity: The PPF (Public Invoicing Portal) automatically aggregates data from all your PAs
How it works:
Each PA transmits independently to the PPF, which consolidates everything under your SIREN. You'll declare different electronic addresses for different purposes:
123456789_MAIN→ Your ERP PA (standard supplier invoices)123456789_CARDS→ Spendesk PA (card-related invoices)
Q: How does Multi-PA configuration impact my tax reporting?
It's completely transparent! You won't see any difference in your tax obligations.
The PPF (Public Invoicing Portal) is designed to handle multiple PAs per company and automatically aggregates all your data.
What happens behind the scenes:
Your ERP PA transmits standard invoice data to the PPF
Spendesk PA transmits card invoice data to the PPF
The PPF aggregates all data under your SIREN and your VAT declaration (CA3) will be pre-filled with:
Data from your ERP PA (standard invoices)
Data from Spendesk PA (card invoices)
Q: What's the ideal solution: Spendesk PA only or Multi-PA configuration?
It depends on your company's situation. Here are both options:
🌟 IDEAL SOLUTION: Centralize everything in Spendesk
Use Spendesk's Supplier Invoices module to manage ALL your invoices (standard purchases + cards + expense reports) in a single platform.
Benefits:
✅ Single PA: Simplest setup (one electronic address)
✅ Unified view: All expenses in one place
✅ Optimized workflows: From purchase request to payment
✅ Centralized reporting: Complete spend visibility
✅ Single VAT declaration source: No aggregation needed
🔄 ALTERNATIVE SOLUTION: Multi-PA (Declare your ERP + Add Spendesk)
Some companies want to continue using their ERP or other invoice management tool for various reasons.
In this case, Multi-PA is the optimal solution:
ERP PA: Standard supplier invoices (purchase orders, recurring suppliers)
Spendesk PA: Card payments and expense reports
Best of both worlds: Keep your existing organization + add automation for cards
Q: Can I change PAs after making my choice?
A: Yes, you can change PAs at any time. However, you'll need to:
Update your directory entries in the PPF
Communicate your new electronic addresses to your partners
Organize the transfer of archives if necessary
📧 3. ELECTRONIC ADDRESSES & PPF DIRECTORY
Q: What is the Public Invoicing Portal (PPF)?
A: The PPF is the central public infrastructure of the e-invoicing system in France. It performs two key functions:
National Directory Manager: identifies companies and their PAs to ensure proper invoice routing
Data Concentrator for the State: centralizes and transmits to the administration the data from invoices and processing statuses
Q: What is an electronic invoicing address?
A: It's the unique identifier that allows you to be located in the PPF Directory to receive your invoices. It takes the form:
SIREN: basic format for your legal entity (most common)SIREN_SUFFIX: e.g.,123456789_EXPENSEREPORTSto route to a specific use (recommended for private companies)SIREN_SIRET: to target a specific establishmentSIREN_SIRET_ROUTING_CODE: for more granular routing (mainly public sector)
Q: Can I create multiple electronic addresses?
A: Yes! You can create multiple SIREN_SUFFIX addresses, each associated with a different PA or different use. For example:
123456789_EXPENSEREPORTS→ Spendesk (for expense reports)123456789_INVOICES→ Another PA (for supplier invoices)123456789_CARDS→ Spendesk (for card expenses)
Each address can only be associated with one PA, but you can have as many addresses as needed.
Q: Who creates my electronic addresses in the PPF Directory?
A: It's your reception PA (e.g., Spendesk) that creates your directory entries on your behalf, after signing a mandate.
Important: Your SIREN is already automatically present in the Directory if you're subject to VAT (managed by the tax administration). Only the directory entries (electronic addresses) need to be created by your PA.
Q: How will my suppliers find my electronic address?
A: The PPF Directory is searchable via:
The Public Invoicing Portal (accessible with PISTE authentication)
Their issuance PA (which replicates the directory locally)
Your suppliers can search for your SIREN and find all your active electronic addresses. However, it's recommended to proactively communicate your address to your regular suppliers.
Q: Is the PPF Directory really public?
A: Electronic invoicing addresses are publicly searchable via PAs or the PPF Portal, but with conditions:
✅ Authentication required via PISTE (tax administration system)
✅ Access via PAs or the PPF Portal (no direct access)
❌ Some data (such as PA identities) is not accessible to everyone
It's a closed and controlled network, not an open system like email.
📄 4. FORMATS & LIFECYCLE
Q: What electronic invoice formats are accepted?
A: Three structured formats are recognized:
Factur-X: PDF/A-3 with embedded XML (profiles: BASIC WL, BASIC, EN16931, EXTENDED-CTC-FR)
UBL 2.1: XML syntax compliant with European standard EN 16931
CII D22B: UN/CEFACT syntax compliant with standard EN 16931
⚠️ Important: A simple PDF is not an electronic invoice under the reform.
Q: What is a lifecycle status?
A: Statuses allow tracking of an invoice's journey from issuance to payment. There are two types:
Transmission statuses (set by PAs):
Deposited, Issued, Rejected, Received, Made available
Processing statuses (set by the buyer):
Taken in charge, Approved, Partially approved, Refused, In dispute, Cancelled, Suspended, Payment transmitted
Financial statuses (set by the seller):
Completed, Collected
Q: Which statuses must be transmitted to the PPF?
A: The mandatory statuses transmitted to the PPF are:
Deposited (issuance)
Issued (issuance)
Rejected (issuance or reception)
Refused (processing)
Collected (financial)
Q: How does Spendesk handle lifecycle statuses?
A: Spendesk automatically manages statuses from your existing approval workflows:
Transmission statuses: automatically managed by Spendesk as a PA
Processing statuses: set from your approval workflows in the AP, Cards, and Expense Reports modules
Transmission to PPF: all mandatory statuses are automatically transmitted to ensure your compliance
💰 6. COSTS & PENALTIES
Q: How much does e-invoicing compliance cost with Spendesk?
A: At Spendesk, e-invoicing compliance is included in the AP module (Accounts Payable) at no extra cost. The PPF (Public Invoicing Portal) is also free but only offers basic services.
Q: What happens if I don't comply with the reform?
A: Failure to comply with electronic invoicing obligations may result in:
Tax fines:
€15 per invoice, for failure to issue an invoice in electronic format, capped at €15,000 per calendar year;
€250 per transmission, for failure to comply with e-reporting obligations, capped at €15,000 per calendar year.
Rejection of VAT deductibility on purchases
Late payment penalties for e-reporting
Commercial difficulties (inability to invoice certain customers)
🔒 7. SECURITY & FRAUD PREVENTION
Q: How does the system prevent fraud and spam?
A: The French e-invoicing system incorporates several layers of security:
Strict authentication:
Verification of the legal representative's identity
Two-factor authentication (2FA)
eIDAS substantial level of assurance
Mandatory controls:
The seller and buyer SIREN must be present and active in the PPF Directory
Verification of the existence and reachability of electronic addresses
96 European rules + 82 French business rules (BR-FR-xx)
Formal mandates:
A PA can only issue invoices on behalf of its mandated clients
Complete traceability of all operations
Result: It's a closed and controlled network, similar to a banking network, not an open system like email.
🚀 8. GETTING READY WITH SPENDESK
Q: How does Spendesk help me prepare?
A: Spendesk supports you as a reception PA to:
✅ Automatically receive your supplier invoices and expense reports in all 3 recognized formats
✅ Manage lifecycle statuses from your existing approval workflows
✅ Create your electronic addresses in the PPF Directory (e.g.,
SIREN_EXPENSEREPORTS)✅ Archive with legal proof your invoices for the required legal period
✅ Transmit e-reporting to the PPF for your B2C and international transactions
✅ Centralize all your invoice types: AP, Cards, Expense Reports in a single interface
Compliance is included in your Spendesk subscription at no extra cost.
Q: Will my existing approval workflows still work?
A: Yes! Electronic invoices will follow your existing Spendesk approval workflows. The only difference is that data will be automatically pre-filled thanks to structured formats.
Q: Can I still upload invoices manually?
A: Absolutely. Reception via PA is an additional channel for receiving invoices. You can continue to manually upload PDF invoices if necessary.
Q: How will I know if an invoice arrived via the e-invoicing network?
A: Invoices received via your PA will be marked with a visual indicator in Spendesk, making them easy to identify.
Q: How do card payments work with e-invoicing?
A: When you pay a B2B supplier with a Spendesk card, the supplier will then send an electronic invoice via their PA to the electronic address that was communicated to them. Spendesk will automatically match the invoice to the card transaction based on amount, supplier, and date.
Q: How to manage expense reports with e-invoicing?
A: When an employee pays a B2B expense out of pocket and receives an electronic invoice, Spendesk will link the reimbursement to the structured invoice. Two scenarios:
Employee pays first: Spendesk matches the electronic invoice to the existing reimbursement request
Invoice received before: The admin or employee links the reimbursement to the existing electronic invoice
Q: How are credit notes handled?
A: Credit notes received via the PA network are treated as negative invoices. They automatically reduce your payables and are linked to the original invoice when applicable.
🔧 9. TECHNICAL & INTEGRATION
Q: Do I need to modify my accounting integration?
A: No. Electronic invoices will sync with your accounting system (Sage, Cegid, etc.) via your existing Spendesk integration.
Q: Is my data secure?
A: Yes, the PA network uses secure and encrypted channels for invoice transmission. Spendesk maintains SOC 2 Type II and ISO 27001 certifications for data security.
Q: Can I export electronic invoices in their original format?
A: Yes, the original structured invoice file (UBL/CII/Factur-X) is stored in Spendesk and can be exported for audit or compliance needs.
Q: How long are electronic invoices stored?
A: Spendesk stores all invoices in compliance with French legal requirements (minimum 6 years, recommended 10 years). Both structured data and original files are archived.
👥 10. SUPPLIER MANAGEMENT
Q: What if my supplier doesn't have a PA yet?
A: During the transition period, you can continue to receive invoices via traditional methods (email, PDF upload). Encourage your suppliers to register with a PA to benefit from automated processing.
Q: Can I receive invoices from international suppliers?
A: Yes! International B2B invoices can be received via Spendesk. They fall under e-reporting (not mandatory e-invoicing). Spendesk will also handle the transmission of e-reporting data to the PPF.