What Is a Plateforme Agréée (PDP) in France E-Invoicing? Definition, Role, and How It Works
Learn what a Plateforme Agréée (PA), formerly PDP, is in France's e-invoicing reform, what it does, how DGFiP certification works, its role in the 5-corner model, and why you need one before September 2026. Complyance explained.
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Every French business subject to VAT is about to depend on one thing it may never have heard of a year ago: a certified platform that sits between its invoices and the tax authority. From 1 September 2026, no domestic B2B invoice will simply travel from your inbox to your customer's. It will pass through a certified platform that validates it, transmits it, and reports the required data to the DGFiP.
That platform has a name. It is a Plateforme Agréée (PA), the current official term in the 2025 specification. You may still see the former name, Plateforme de Dématérialisation Partenaire (PDP), used across older guides and search results. If you are preparing for the French mandate, understanding exactly what a PA is (and what it is not) is the single most useful thing you can do first.
Let us break it down clearly: what a PA does, how it becomes certified, where it fits in France's strict 5-corner model, and how a provider like Complyance fits into your plan.
What Is a Plateforme Agréée (PA)?
A Plateforme Agréée (PA), formerly called a Plateforme de Dématérialisation Partenaire (PDP), is a private platform that has been certified and registered by the French tax administration (DGFiP) to handle electronic invoices on behalf of businesses.
A PA is trusted to do four things the law cares about:
- Issue compliant e-invoices in an approved format
- Receive e-invoices sent to your business
- Transmit those invoices between platforms across the French ecosystem
- Report the required invoice and transaction data directly to the DGFiP
That last point is what sets a PA apart. Under France's reform, certified platforms are the operators that transmit e-invoices and e-reporting data to the DGFiP. Everything else in the ecosystem ultimately depends on a PA to reach the tax authority.
In plain terms: a PA is a state-certified postal service, translator, and tax reporter rolled into one, built specifically for structured invoices.
What Does a PA Actually Do?
It helps to picture a single invoice moving through its full life. Here is what your Plateforme Agréée handles at each step.
1. Format conversion
Your ERP or billing system produces invoice data. The PA creates or converts it into an approved structured format aligned with the EN 16931 European standard (Factur-X, UBL 2.1, or UN/CEFACT CII) so it can be read and validated automatically.
2. Validation
Before anything leaves, the PA checks that mandatory fields are present and correct, including the new fields introduced by the reform such as the buyer's SIREN, delivery address, and the nature of the operation.
3. Directory lookup and transmission
Using the Central Directory (the Annuaire Central), the PA finds the recipient's platform and routes the invoice to it securely.
4. Lifecycle status handling
As the invoice moves through its life, the PA exchanges standardised lifecycle statuses so both parties can track it in near real time. Four statuses are mandatory under AFNOR XP Z12-012: Déposée (submitted), Rejetée (rejected on technical grounds), Refusée (refused commercially by the buyer), and Encaissée (cashed, payment received).
5. E-reporting
For transactions outside domestic B2B (B2C sales and cross-border trade), the PA submits the required e-reporting data (transaction and payment information) to the DGFiP.
6. Archiving and transmission to the DGFiP
The PA archives invoices and transmits the required invoice and e-reporting data to the Central Directory and Data Concentrator for the DGFiP, closing the compliance loop without manual effort from your team.
How a Platform Becomes a Plateforme Agréée
Certification is not a rubber stamp. The DGFiP runs an official registration process (immatriculation), and a platform must earn its place on the authoritative list. In practice, becoming a PA involves the following.
| Requirement | What it means |
|---|---|
| Registration number | Each certified platform is registered under an official number issued by the DGFiP, so businesses can verify it. |
| Security audit | The platform must pass security and compliance audits covering data protection, integrity, and authenticity of invoices. |
| Technical capability | It must demonstrate it can create, convert, validate, route, exchange lifecycle statuses, archive, and report in the approved formats, and connect to the Central Directory. |
| Time-bound registration | Registration is granted for a fixed term and is renewable, subject to continued compliance. |
| Ongoing obligations | The platform must keep pace with evolving rules, formats, and DGFiP requirements throughout its registration. |
Because certification is time-bound and audited, choosing a PA is not only a technical decision, it is a trust decision. You are picking a partner the state has vetted to carry your invoice data.
Where the PA Fits: France's 5-Corner Model
France originally planned a hybrid "Y-model", under which businesses could send invoices through the public portal (PPF), a partner platform, or a dematerialisation operator (OD). At the end of 2024 it dropped that plan and moved to a strict 5-corner model, effective September 2026. In this model, all B2B e-invoices flow exclusively through certified Approved Platforms, and the government portal no longer routes or issues invoices.
Here is how an invoice flows:
- The supplier's PA validates and converts the invoice
- Using the Central Directory (Annuaire Central), it routes the invoice to the buyer's PA
- The buyer's PA delivers the invoice and returns lifecycle statuses
- Both platforms transmit the required data to the PPF, which now acts only as the Central Directory and Data Concentrator for the DGFiP
The PPF (Portail Public de Facturation) no longer issues or routes invoices for businesses. It became the directory and concentrator layer, while the actual exchange runs entirely between certified platforms. That change is exactly why a PA is no longer optional for most businesses. France also became a Peppol Authority on 8 July 2025, reinforcing interoperability across platforms.
In short: the corners of the model are your PA and your counterparty's PA, with the Central Directory telling them how to find each other and the Concentrator collecting the data. Your PA is your on-ramp to the entire system.
Why Your Business Needs a Plateforme Agréée
If you sell to other French businesses, receive invoices from them, or trade across borders, a PA touches your operations directly. Here is why one is essential.
1. It is the compliant route to the DGFiP
Certified platforms are the operators that transmit invoice and e-reporting data to the DGFiP. Without one (directly or through a connected operator), you cannot meet the mandate.
2. Reception becomes mandatory for everyone in 2026
From 1 September 2026, every business must be able to receive structured e-invoices. Even the smallest company needs a way in.
3. It removes the manual burden
Format conversion, validation, transmission, status tracking, and reporting happen automatically instead of landing on your finance team's desk.
4. It protects you commercially
If you cannot receive compliant invoices, you cannot trade smoothly with partners who already send them. A PA keeps you a viable counterparty.
5. It keeps you audit-ready
Structured records and lifecycle statuses are organised and verifiable, making audits faster and far less stressful.
Why Choose Complyance as Your Plateforme Agréée?
Complyance is an Approved Platform (PA) for France, built to be the certified layer your business plugs into, without the long, painful implementation projects that usually come with compliance change.
1. Faster go-live with less effort
Pre-built ERP integrations and sandbox testing take you from kickoff to e-invoicing ready in days, not months.
2. Developer-friendly by design
Clear APIs, sandbox environments, and real-time validation let your developers integrate quickly instead of wrestling with edge cases.
3. Built for the required formats and statuses
Complyance supports Factur-X, UBL 2.1, and CII, plus the full lifecycle-status mechanism the reform relies on.
4. Compliance without complexity
Automated validations, error detection, and audit-ready records, backed by expert support for tricky cases like credit notes, self-billing, and mixed goods and services invoices.
5. Continuity without downtime
If a downstream system is unavailable, your invoices are safely queued and sent when service resumes, so your operations never stop.
Ready to choose your Plateforme Agréée?
Complyance equips your developer, IT, finance, and operations teams with the tools and expert support for a smooth transition to the 2026-2027 mandate.
Conclusion: Understand Your PA Before You Choose One
A Plateforme Agréée is not a nice-to-have add-on. It is the certified, audited gateway that carries your invoices through the French ecosystem and reports them to the DGFiP. Before you commit, run through this checklist:
- Confirm the platform is certified and registered by the DGFiP (immatriculation)
- Check it supports Factur-X, UBL 2.1, and CII
- Verify it handles both e-invoicing and e-reporting
- Confirm it manages the four mandatory lifecycle statuses end to end
- Make sure it connects cleanly to your ERP or billing system
- Look for sandbox testing, expert support, and a clear onboarding path
Get the foundation right, and everything downstream (reception in 2026, issuing in 2027, and cross-border e-reporting) falls into place.
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Frequently Asked Questions
A Plateforme Agréée (PA), formerly called a Plateforme de Dématérialisation Partenaire (PDP), is a private platform certified by the French tax administration (DGFiP) to issue, receive, and transmit e-invoices and report the required data directly to the DGFiP. It is the certified gateway between your business and the French e-invoicing ecosystem.
No. The PPF (Portail Public de Facturation) is now only the Central Directory and Data Concentrator. It no longer issues or routes invoices. A PA is a certified private platform that actually issues, receives, transmits, and reports invoices in the 5-corner model. All B2B e-invoices flow through certified platforms, not through the PPF.
It goes through the DGFiP's registration process (immatriculation), passes security and compliance audits, and receives an official registration number. Registration is time-bound and renewable as long as the platform continues to meet requirements.
If you issue, receive, or handle domestic B2B invoices in France, you need access to a certified platform, either directly as your PA or through an operator connected to one. From 1 September 2026, every business must at least be able to receive e-invoices, which requires a route through a PA.
Certified platforms support the structured formats aligned with the EN 16931 European standard: Factur-X (a hybrid PDF and XML), UBL 2.1, and UN/CEFACT CII. They also handle the four mandatory lifecycle statuses exchanged between platforms.
Complyance is an Approved Platform (PA) for France with a developer-friendly design, pre-built ERP integrations, support for the required formats and lifecycle statuses, automated validation, and expert consultation, including gap analysis, sandbox testing, and go-live support for the French mandate.
About the Author
Swathy
Content Marketer
I’m a Content Marketer at Complyance, focused on e-invoicing. Over the years, I’ve created a wide range of content, including blog posts, whitepapers, and product guides, which have supported Complyance’s growth across markets such as the UAE and EU regions. My goal is to deliver content that is comprehensive, clear, accurate, and easy to understand, no matter how complex the topic.
