The e-invoicing reform does not rely solely on businesses and software publishers: it is primarily driven and supervised by public institutions. These bodies define the rules of the game, provide the necessary infrastructures, and ensure interoperability between stakeholders. Understanding who does what is essential to grasp the scope of this reform and anticipate its impact on organizations.
DGFiP – Conductor of the Reform
The Directorate General of Public Finances (DGFiP) is the central authority. It drafts the reference texts, defines the obligations for invoice transmission and storage, and oversees the registration of Partner Dematerialization Platforms (PDPs).
The DGFiP also ensures compliance with tax regulations and the proper reporting of VAT data.
AIFE – Technical Engineering at the Service of the State
The State Financial Computing Agency (AIFE) manages Chorus Pro, which has been used for several years for invoicing public entities. This system is now evolving into the Public Invoicing Portal (PPF), a true technical hub between businesses, private platforms, and the tax administration.
As part of this transformation, AIFE also provides a dedicated sandbox, allowing future Partner Dematerialization Platforms (PDPs) and other connected stakeholders to test their integrations, validate their data flows, and anticipate technical constraints before going live in production.
The Ministry of Economy and Finance – Legislation and Political Steering
Through finance laws and their decrees, the Ministry anchors the reform into French law. It ensures consistency between taxation, the digital transformation of businesses, and European directives. The Ministry is also the political driver of the reform and maintains dialogue with professional organizations.
AFNOR – The French Voice of Standardization
The French Standardization Association (AFNOR) plays a key role in aligning national practices with European and international standards. Working closely with the DGFiP and industry stakeholders, it leads the French working groups on e-invoicing and ensures the transposition of European standards into the French context.
AFNOR also organizes dialogue between companies, software vendors, accountants, and public administrations to ensure that French fiscal and business specificities are taken into account. Through this mission, AFNOR guarantees that the standards applied in France are not only compliant with technical requirements but also adapted to local economic realities.
FNFE-MPE – The Catalyst of the French Ecosystem
The National Forum for Electronic Invoicing and Public Procurement (FNFE-MPE) is an independent association that brings together companies, technology providers, public administrations, and experts around the topic of digitalization. Its role is to foster dialogue between public and private stakeholders, share best practices, and promote the adoption of e-invoicing in France and across Europe.
The FNFE-MPE actively contributes to standardization efforts, notably by conveying the needs of French businesses to CEN/TC 434 and the European Commission. Through its working groups, practical guides, and conferences, it serves as a hub for collaboration and knowledge-sharing, helping the entire industry understand and adopt the new rules.
Conclusion
The e-invoicing reform relies on a dense institutional ecosystem, where each actor plays a clearly defined role.
The DGFiP sets the regulatory framework and oversees compliance, the AIFE provides the technical infrastructure through Chorus Pro and the future PPF, and the Ministry of Economy and Finance carries the legislative and political dimension. Meanwhile, AFNOR, CEN/TC 434, and ISO ensure the standardization of exchanges. Alongside them, bodies such as FNFE-MPE facilitate public–private dialogue and the dissemination of best practices. Finally, the European Commission embeds this initiative within a broader perspective of European harmonization through the ViDA project.
By bringing these institutions together around a common objective — streamlining exchanges, securing data flows, and improving VAT collection — France is building a system that goes beyond a mere tax obligation: it represents a real opportunity to modernize financial processes and drive the digital transformation of businesses.