While the Public Billing Portal (Portail Public de Facturation — PPF) plays a centralizing role, it is the Accredited Platform (Plateforme Agréée — PA) that handles the operational issuance, transmission, and reception of your invoices.
1. The PPF: a directory and data hub
A centralized business directory
The PPF will primarily act as a reference directory, identifying the preferred reception method for every French company.
Transmission to tax authorities
It will function as a data concentrator, collecting flows from Accredited Platforms to transmit VAT summaries directly to the French tax administration — eventually allowing pre-filled returns.
2. The Accredited Platform (PA): the pivot of your interoperability
For a scale-up using American management tools (ERP, CRM, billing), an Accredited Platform is the indispensable hinge for your French operations.
Conversion to legal formats
The PA converts invoicing data from your US systems into the mandatory French legal formats: Factur-X, UBL, or CII.
Real-time transmission
It guarantees real-time transmission of invoices to your customers while simultaneously notifying the PPF, and manages invoice statuses (submitted, collected, rejected) — critical data for cash-flow monitoring.
3. E-reporting and the One-Stop Shop: beyond French B2B
The e-reporting obligation
You must report sales to individuals (B2C) and exports (outside France). This flow lets the government track VAT collected on your international transactions.
The One-Stop Shop (OSS/IOSS)
For distance sales across Europe, OSS centralizes VAT collection through a single French registration — radically simplifying your European administrative footprint.
4. Compliance, archiving, and the Reliable Audit Trail (PAF)
VAT regulations now mandate a Reliable Audit Trail (Piste d'Audit Fiable — PAF). Your Accredited Platform must transmit data and guarantee the integrity and legal archiving of your invoices for 10 years. In the event of an audit, reconstructing the invoicing process — from order to payment — is a strict legal obligation.
Conclusion: an opportunity for synchronized finance
The expertise of Orbiss x Impulsa lies in transforming this regulatory constraint into an opportunity to synchronize your global financial flows. A clean integration with an Accredited Platform automates your French GAAP accounting while meeting VAT requirements — giving your US headquarters and investors perfect visibility.