To understand who does what in the reform, you need to know the players involved. Don't worry: we'll explain everyone's role simply.
The DGFiP and the AIFE: who's driving the reform
The DGFiP (Direction Générale des Finances Publiques, the French tax authority) is the administration driving the reform. It sets the rules, publishes the technical specifications, certifies the platforms, and monitors compliance.
The AIFE (Agence pour l'Informatique Financière de l'État, the State's financial IT agency) is the State's technical agency, responsible in particular for developing and maintaining the Public Invoicing Portal (PPF) and the central directory.
The PPF — Public Invoicing Portal
Originally designed as a platform for issuing and receiving invoices, the PPF was refocused in July 2024 on a single, essential role: the Chorus business directory.
In practice, the PPF is the directory in which every company is registered with:
Its SIREN number.
Its associated approved platform.
Its electronic invoicing address.
This directory has been publicly searchable by anyone since 18 September 2025. It lets anyone check whether a company is registered, which platform it uses, and how to send it an electronic invoice.
⚠️ The PPF no longer handles the issuing or receiving of invoices itself. These functions are now handled exclusively by Approved Platforms (PAs), which are private operators.
Approved Platforms are responsible for keeping this business directory up to date. Only PAs can communicate with this directory via API.
Approved Platforms — PAs
This is the heart of the system. A PA is a private operator that has obtained official registration with the DGFiP, following a rigorous audit covering security, compliance with standards (EN 16931), and reliable archiving.
What a PDP does for you:
Checks the mandatory fields on your electronic invoices.
Updates the PPF directory
Sends invoices to your customer's PA (via the PPF directory for routing).
Receives invoices from your suppliers.
Converts formats when needed (Factur-X → UBL, for example).
Transmits e-reporting data to the DGFiP.
Manages the invoice lifecycle (statuses: sent, received, approved, rejected, paid…).
A PDP's registration is issued for a renewable 3-year term. More than a hundred PDPs are currently registered with the DGFiP.
When choosing your PDP, make sure it is officially registered (not just "registration in progress"). The official list is available on impots.gouv.fr
Frisbii, as a billing software provider, is not a PA registered with the DGFiP, but Frisbii lets you generate an electronic invoice in the format required by the Reform (XML CII), and we offer a partner solution with a PA to transmit data to the tax authorities. Tax liability remains with the PA.