What is a PDP?
A PDP (Plateforme de Dematerialisation Partenaire) is a private platform certified by the French tax administration (DGFiP) to transmit, receive, and report e-invoices under the French mandate. PDPs handle format conversion, lifecycle management, and mandatory e-reporting to the DGFiP. Businesses may use a PDP or the free public platform (PPF) directly.
What is the difference between a PDP and the PPF?
The PPF (Portail Public de Facturation) is the free state platform operated by AIFE. PDPs are certified private platforms offering value-added services. Both can transmit and receive e-invoices. PDPs additionally offer format conversion, ERP integration, advanced validation, archiving, and direct API access.
- PPF: Free, government-operated, basic functionality, accepts all mandated formats
- PDP: Certified private platform, value-added services, ERP integration, advanced validation
- Both: Can transmit and receive B2B e-invoices in the French mandate scope
What is e-reporting and why does it involve PDPs?
E-reporting is the obligation to transmit transaction data to the DGFiP for transactions not covered by B2B e-invoicing (B2C sales, international transactions). PDPs handle both e-invoicing (B2B domestic) and e-reporting (B2C and international) for businesses that contract with them.
When does the French e-invoicing mandate take effect?
The French mandate introduces obligations in phases based on business size:
- September 2026: All businesses must be able to receive e-invoices. Large enterprises must issue e-invoices.
- September 2027: Mid-size and small businesses must issue e-invoices.
- Ongoing: E-reporting obligations run parallel to e-invoicing obligations.
Frequently Asked Questions
- Is using a PDP mandatory in France?
- No. Businesses can use the free PPF (Portail Public de Facturation) directly. PDPs are chosen by businesses that need value-added services such as format conversion, ERP integration, advanced validation, or archiving beyond what the PPF provides.
- What is the difference between a PDP and an OD?
- An OD (Operateur de Dematerialisation) is an e-invoicing intermediary that is not certified by DGFiP. ODs cannot transmit invoices directly to the PPF or to other PDPs. They must route through a PDP or the PPF. PDPs have direct transmission rights.
- Which invoice formats do PDPs support?
- PDPs are required to accept and output the three mandated formats: Factur-X, UBL 2.1, and CII (UN/CEFACT). Most PDPs also offer format conversion between these formats and legacy formats used in ERP systems.
- Can a business use multiple PDPs?
- A business can change PDPs over time but should route all invoices through a single active PDP at any given time. Using multiple simultaneous PDPs is technically possible but creates reporting complexity and lifecycle tracking issues.