This news item, which appeared in the middle of summer, did not cause much of a stir, yet it is highly significant in the context of electronic invoicing reform. The government has announced a major change in terminology: PDPs (Partner Dematerialization Platforms) are now called PAs (Approved Platforms).
This new name does not change anything in substance, but it provides greater clarity in form. The aim is to make the system easier to understand, particularly for SMEs and micro-enterprises, which are not familiar with administrative jargon. In addition, Dematerialization Operators (OD) are now adopting the name Compatible Solutions, a term that better illustrates their role as technical intermediaries, without requiring official government approval.
Reaffirming the central role of Approved Platforms
A new name for greater clarity
The change from "Partner Dematerialization Platforms" to "Approved Platforms" is not insignificant. The term "Partner" was considered too vague and did not sufficiently reflect the official nature of these players. The term "Approved" emphasizes the fundamental element: official registration by the French government.
This new terminology emphasizes that only platforms that have obtained DGFiP approval can play a role in the transmission of billing data. This is an official recognition that guarantees compliance with the most demanding technical and security standards.
Approved Platforms are the essential hub of the electronic invoicing chain. Their responsibilities include:
- Issuing and receiving electronic invoices on behalf of their customers, in compliant structured formats (Factur-X, UBL, CII). This function goes beyond simple transmission: it involves checking regulatory compliance, from legal notices to VAT rate validation.
- Secure transmission of billing data to the DGFiP via the Public Billing Portal (PPF). This critical task requires robust infrastructure and cutting-edge technical expertise to ensure the reliability of exchanges.
- Ensuring interoperability with the entire ecosystem: with the PPF (Public Invoicing Portal) and other PAs (formerly PDPs), enabling companies to communicate easily with their partners, regardless of their choice of platform.
A guarantee of safety and compliance
PA accreditation requires compliance with strict security standards, including ISO 27001 certification. This requirement ensures that a company's sensitive data is protected in accordance with international best practices. In a context where cybersecurity is a major issue for companies, this guarantee is non-negotiable.
In addition, POs are subject to traceability and reporting requirements that provide complete visibility into billing flows. This transparency facilitates internal controls and simplifies relations with the tax authorities.
Approved Platform: Anticipation as a Factor for Success
Deadlines approaching
The reform schedule remains unchanged despite the terminology change. Companies must be ready to receive electronic invoices by September 2026, then to issue them according to a staggered schedule based on their size. With these deadlines fast approaching, it is crucial to plan ahead.
📅 Key dates for the reform :
- As of September 1, 2026, all companies will be required to accept electronic invoices.
- As of September 1, 2026, large companies and medium-sized companies (ETIs) will be required to issue electronic invoices.
- As of September 1, 2027, small and medium-sized enterprises (SMEs) and micro-enterprises will be required to issue electronic invoices.
Choosing your PA now allows you to benefit from personalized support and avoid last-minute rush. The technical teams will have the time needed to configure the systems, train users, and test the processes under optimal conditions.
The importance of integration with existing tools
A successful transition to electronic invoicing is not just about choosing a platform. It requires seamless integration with existing management tools: ERP, accounting software, CRM. The more you plan ahead, the more time you will have to plan this integration and avoid disruptions to your business processes.
Modern Authorized Platforms offer robust APIs and ready-to-use connectors to facilitate this integration. However, implementing them requires time and a detailed analysis of the specific needs of each player and activity.
⚠️Small and medium-sized businesses subject to VAT will need to be able to receive invoices in electronic format, even if they are not yet required to issue them before September 1, 2027. This last point means that some small businesses have not yet begun the reform process. However, time is running out. Every company, regardless of its size, must select a private platform approved by the tax authorities to receive its electronic invoices. This platform ensures that invoices are transmitted, validated, and stored in accordance with the required standards. If the company does not make a choice, it risks difficulties in receiving and processing invoices from its suppliers (electricity, telecoms, etc.) from September 1, 2026.
E-reporting: a technical challenge that should not be overlooked
Beyond electronic invoicing in the strict sense, PAs also manage e-reporting. This obligation applies to B2C sales, international transactions, and transactions outside the scope of VAT. Setting up these data flows requires specific developments and extensive testing.
Companies, such as software publishers wishing to offer their customers the integration of an Approved Platform, must now identify the necessary adjustments to their sales and billing processes.
FAQ: Everything you need to know about Approved Platforms and the electronic invoicing ecosystem
1) What does an AP (Approved Platform) do?
An Approved Platform—formerly known as PDP—is an operator officially registered with the DGFiP (French Public Finance Directorate) and authorized to manage the entire lifecycle of electronic invoices. Its main tasks include:
- Issuing and receiving electronic invoices on behalf of its customers, ensuring compliance with the required structured formats (Factur-X, UBL, CII). The PA automatically checks for the presence of mandatory information and the consistency of tax data.
- Secure transmission of billing information to the tax authorities via the Public Billing Portal. This critical function ensures that the company complies with its reporting obligations.
- E-reporting for transactions not subject to mandatory electronic invoicing (B2C, international, outside the scope of VAT). The PA centralizes these declarations and automatically transmits them to the administration.
2) What does an OD (now Solution Compatible) do?
Former Dematerialization Operators (OD) are now called Compatible Solutions (SC). This name change better reflects their technical role in the ecosystem.
A Compatible Solution is generally billing software, an ERP, or a management tool that can generate compliant electronic invoices, but is not directly approved by the tax authorities. To operate within the regulatory framework, it must be connected to an Approved Platform.
3) I am looking for a PA. How can I make the best choice?
The choice of an Approved Platform must be based on several essential criteria:
Regulatory compliance: check that the platform is included in the official list of PAs registered by the DGFiP. This check is essential, as only officially approved platforms can ensure the legal transmission of data.
👉 Official list of Approved Platforms registered by the State
Integration capabilities: The PA must offer robust APIs and pre-developed connectors for your existing tools. Native integration with your ERP or accounting software will greatly simplify the transition.
Support for standard formats: Ensure that the platform supports all required electronic invoice formats (Factur-X, UBL, CII) and can adapt to future changes in standards.
Assistance and support: The transition to electronic invoicing requires high-quality support. Make sure that the PA offers user training, responsive technical support, and comprehensive documentation.
Scalability: Choose a solution that can grow with your business and adapt to future regulatory changes. With electronic invoicing being a constantly evolving field, this flexibility is crucial.
The change in name from PDPs to Approved Platforms (APs) marks an important step in the maturation of the reform. This terminological change, far from being cosmetic, clarifies roles and facilitates understanding of the system. For businesses, the message is clear: Approved Platforms are the essential foundation for electronic invoicing. Anticipating their choice and implementation is therefore becoming a strategic imperative for the success of this major digital transformation.
