A partner dematerialization platform (PDP) is a private e-invoicing operator registered by the French tax administration (DGFiP) to issue, receive and transmit electronic invoices and e-reporting data on behalf of companies under the French reform. The official name is now approved platform (plateforme agréée, PA), and both terms designate the same role.
A partner dematerialization platform became compulsory for every French VAT-registered company because the State withdrew from the exchange itself. In October 2024 the government refocused the public invoicing portal (PPF) on the directory and on data collection, which leaves approved platforms as the only channel for B2B e-invoices.
An approved platform performs five functions:
- receives and routes invoices between the supplier's platform and the buyer's platform
- converts between the accepted formats, UBL, CII and Factur-X
- checks the mandatory invoice data before transmission
- extracts the tax data and sends it, with e-reporting data, to the PPF for the DGFiP
- exchanges lifecycle statuses such as rejected, refused and collected
The calendar is set by the official timeline: since 1 September 2026, every company must be able to receive e-invoices through an approved platform, and large companies and mid-caps must issue them. SMEs and micro-enterprises must issue from 1 September 2027. Each platform must interoperate with at least one other approved platform, and the DGFiP is now the Peppol Authority for France.
A partner dematerialization platform certifies that an invoice is compliant and correctly delivered. It does not certify that the price, the quantity or the supplier bank details are right. Phacet applies pre-payment controls to invoices once the platform has delivered them, so what is legally received is also financially correct before payment.
