OD (Opérateur de Dématérialisation)(OD)
A software or service provider that helps businesses produce, convert or manage electronic invoices in France without DGFiP registration, and must therefore route invoices through a Plateforme Agréée.
A software or service provider that helps a business produce, convert or manage electronic invoices but holds no registration from the Direction Générale des Finances Publiques (DGFiP). An OD cannot transmit invoices to a counterparty or data to the administration in its own right; it must route through a Plateforme Agréée. Most ERP, accounting and invoicing tools that are not themselves PAs operate as ODs connected to one or more partner platforms.
Related terms
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Platforms & PortalsThe French government's platform for invoicing the public sector, mandatory for all suppliers to public entities since 2020 and still the B2G channel after the 2026 B2B e-invoicing reform.
Fawtara Portal
Platforms & PortalsOTA platform for ASP registration, accreditation and rollout information
Oman Tax Portal
Platforms & PortalsOTA taxpayer portal for VAT registration, filing and account access
PDP (Plateforme de Dématérialisation Partenaire)
Platforms & PortalsA private platform registered by the DGFiP to issue, transmit and receive electronic invoices and forward invoice data to the administration; the status was renamed Plateforme Agréée (PA) by the 2025 finance law.
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