PDP (Partner Dematerialisation Platform)

A PDP is a State-registered private platform, the only kind allowed to route electronic invoices and their tax data directly.

Definition

A Partner Dematerialisation Platform (Plateforme de Dématérialisation Partenaire, PDP) is a private provider that has obtained registration with the French tax administration to operate within the mandatory e-invoicing scheme.

This registration authorises it to issue, transmit and receive electronic invoices in the regulatory format, and to fulfil its clients' e-reporting obligations.

Role

The PDP is the operational link through which invoices actually flow. It:

• converts, checks and sends invoices for its issuing clients;
• receives invoices destined for its recipient clients;
• manages the lifecycle statuses (submitted, rejected, paid, etc.);
• transmits extraction and e-reporting data to the DGFiP via the public concentrator.

Registration and interoperability

Registration is granted for a fixed term, after verification of technical and security criteria (issuing/receiving capability, baseline formats, data security). PDPs must be interoperable with one another: an invoice issued through one PDP must be receivable by the recipient's PDP, with the central directory ensuring routing.

Good to know

A PDP should not be confused with a mere non-registered Dematerialisation Operator (OD): the latter can prepare or host invoices but must rely on a PDP (or the public portal) to route them officially. A business is free to choose its PDP and may switch to another.