Electronic invoicing 2026: why was the PPF abandoned and why is it mandatory to use a PDP?
- Elise Dejour
- 4 hours ago
- 3 min read
Electronic invoicing reform: a turning point in 2026
Electronic invoicing will gradually become mandatory in Europe in 2026, particularly in France, where it will apply to all companies regardless of size. Switzerland is not directly subject to this European reform, but Swiss companies are affected if they work with customers or partners in the European Union.
The objective is twofold. Firstly, it will help combat VAT fraud by ensuring secure and traceable transmission of invoices. Secondly, it will accelerate the digitization of processes by facilitating automation, reducing costs, and improving the reliability of exchanges.
Why was the PPF abandoned?
Originally, the French government had planned to set up a Public Invoicing Portal (PPF), a free, centralized platform for all businesses. However, in October 2024, the government announced that it was abandoning the PPF as an invoicing tool for businesses, for several reasons:
Technical complexity and implementation delays.
Desire to let the private sector (publishers, integrators, approved platforms) offer more flexible solutions tailored to the needs of businesses.
Reduction of the government's role to centralized control rather than direct service provider.
Today, the PPF has not disappeared completely: it still serves as a central hub for transmitting certain tax information to the administration and as a business directory. However, it can no longer be used directly as a platform for issuing or receiving invoices.
What is a PDP (Partner Dematerialization Platform)?
Companies must now use a PDP (Partner Dematerialization Platform). A PDP is a private platform approved by the government that acts as an intermediary between your company and your customers/suppliers. Its main functions:
Issuing and receiving electronic invoices in legal format.
Automatic transmission of tax data to the government via the PPF.
Interoperability: a PDP can communicate with your partners' PDPs, ensuring a smooth exchange.
Automation: direct integration with your accounting or ERP software.
SMEs in Switzerland: are you affected?
If you only invoice in Switzerland: there is no direct obligation at present, but the move towards electronic invoicing is encouraged and increasingly required in certain sectors (healthcare, administration). If you work with customers or suppliers in France or the EU: you will be indirectly affected, as your partners will require electronic invoices that comply with European standards. In other words, it is best to plan ahead now.
Microsoft Dynamics 365 Business Central ERP: an asset for compliance
With a modern ERP such as Microsoft Dynamics 365 Business Central, the transition to electronic invoicing is made easier:
Native connectors with PDPs.
End-to-end automation (creation, validation, sending).
Reduction of human error thanks to integration with your financial processes. Real-time tracking and traceability of invoices.
Customized reporting
This solution is particularly well-suited to SMEs, as it combines power, compliance, and scalability.
Why rely on an integrator like Almakom?
Implementing electronic invoicing is not just a matter of tools, but also an organizational project. At Almakom, we support Swiss and international SMEs in:
Choosing and connecting a PDP that is compatible with your needs.
Adapt your ERP and financial processes to ensure compliance and fluidity.
Train your teams and ensure rapid adoption without any obstacles.
Enable you to go beyond compliance by transforming electronic invoicing into a lever for productivity and automation.
ERP + PDP = a winning combination for growing SMEs for mandatory electronic invoicing
The PPF is now out of the picture as a billing platform, and companies must turn to an approved PDP to remain compliant. For a Swiss or French SME, this change may seem complex, but it also represents an opportunity to modernize its organization.
With an ERP such as Microsoft Dynamics 365 Business Central and an integration partner such as Almakom, you have everything you need to turn this legal obligation into a real competitive advantage.
Comments