The lifecycle refers to all the stages of an e-invoice, from its creation to its archiving.
🔄 The e-invoice lifecycle
Key statuses to remember (some are mandatory and must be transmitted to the PPF):
Statut | Set by | PPF mandatory? |
Deposited / Issued | Issuing PA | ✅ Yes |
Rejected | Issuing or receiving PA | ✅ Yes |
Refused | Buyer | ✅ Yes |
Collected | Seller | ✅ Yes |
Acknowledged, Approved, In dispute, Suspended... | Buyer | No (but recomanded) |
Understanding the e-invoice lifecycle
Issuance and transmission from the issuing PA of the seller (supplier)
Reception by the buyer's receiving PA
Invoice processing within the receiving PA and creation of processing statuses
Status synchronisation with the issuing PA and the PPF (Portail Public de Facturation)
Legal archiving of invoices by both PAs
The key players in the e-invoicing lifecycle and their roles:
Companies:
Choose an issuing PA and a receiving PA
Register with the PPF through their PAs
Issue their customer invoices in one of the 3 recognised structured formats and transmit them via their issuing PA
Receive their supplier invoices in their receiving PA and update the corresponding statuses
Certified Platforms (PA, or Plateforme de Dématérialisation Partenaire (PDP)), such as Spendesk, are private intermediaries registered by the French tax authorities to operate services related to e-invoicing regulations (issuance, reception, status and data transmission, archiving). They are interconnected with the PPF (Portail Public de Facturation) and other PAs.
The PPF (Portail Public de Facturation) is the central public infrastructure of the French e-invoicing framework. It fulfils two key roles:
National directory manager: identifies companies (SIREN/SIRET, company name, address) and their certified platforms to ensure correct invoice routing.
Data hub for the government: centralises and transmits to the tax authorities the data extracted from invoices, transactions, payments, and processing statuses.Le cycle de vie complet d’une facture électronique
E-invoicing Lifecycle Statuses
Transmission phase (set by PAs):
Rejected at issuance (issuing PA) ⇒ mandatory and transmitted to PPF
Deposited / Issued (issuing PA) ⇒ mandatory and transmitted to PPF
Rejected (receiving PA) ⇒ mandatory and transmitted to PPF
Received / Made available (receiving PA)
Processing phase (set by the buyer upon reception from the receiving PA):
Refused ⇒ mandatory and transmitted to PPF
Taken in charge
Approved
Partially approved
In dispute
Cancelled (following corrective invoice)
Suspended
Payment transmitted
Financial statuses (set by the supplier upon issuance):
Completed
Collected ⇒ mandatory and transmitted to PPF
Transmission phase (set by the PAs)
Rejected at issuance (issuing PA) ⇒ mandatory and transmitted to the PPF
Deposited / Issued (issuing PA) ⇒ mandatory and transmitted to the PPF
Rejected (receiving PA) ⇒ mandatory and transmitted to the PPF
Received / Made available (receiving PA)
Processing phase (set by the buyer from the receiving PA)
Refused ⇒ mandatory and transmitted to the PPF
Acknowledged
Approved
Partially approved
In dispute
Cancelled (following a corrective invoice)
Suspended
Payment transmitted
Financial statuses (set by the supplier at issuance)
Completed
Collected ⇒ mandatory and transmitted to the PPF
💡 What Spendesk does for you:
Spendesk is registered as a Certified Receiving Platform (PA):
Reform scope | What Spendesk covers |
Invoice reception (AP, Cards, Expense Reports) | ✅ |
Lifecycle status management | ✅ |
Legal archiving (6 to 10 years) | ✅ |
E-reporting for international B2B purchases | ✅ |
Invoice issuance (issuing PA) | ❌ (to be handled with your invoicing tool) |
Sales e-reporting | ❌ |
E-invoicing compliance is included in your Spendesk subscription, at no extra cost.