Approved platform, PPF, OD are three actors with distinct roles in the reform of electronic invoicing. Understanding their differences is essential to avoiding compliance errors.
From September 1, 2026, all companies subject to VAT will have to go through an approved platform, a term which officially replaces “PDP” since July 2025, to receive their electronic invoices. Three players must be distinguished: the approved platform (or PDP), registered by the DGFiP; the PPF, centralized directory; and the OD, an unregistered service provider insufficient alone to be compliant.
PDP, approved platform: the same actor, two names
Since July 2025, the DGFiP has officially replaced the term “Partner Dematerialization Platform” (PDP) with that of “approved platform”. This change of name modifies neither the role nor the obligations of these actors: it emphasizes the approval process issued by the State, to clarify their status with companies.
To become an approved platform (formerly PDP), the private operator must submit its file to the DGFiP demonstrating its tax compliance, the security of its infrastructure and its technical interoperability with other platforms. Registration is only granted after successful completion of tests in real conditions. An approved platform is authorized to issue, receive and transmit electronic invoices between companies subject to VAT, and to transmit transaction data to the DGFiP in the case of e-reporting. As of April 28, 2026, 101 approved platforms have obtained their final registration, according to the official list published on impots.gouv.fr.
The PPF: public infrastructure, not billing platform
The Public Billing Portal (PPF) was initially intended to allow companies to issue and receive their electronic invoices free of charge. On October 15, 2024, the Ministry of the Economy announced the abandonment of this project: the PPF no longer constitutes an option for the exchange of invoices between private companies subject to VAT.
According to the DGFiP, the PPF retains two residual roles in the electronic invoicing reform. It serves as a mandatory centralized directory: each company must declare the approved platform it has chosen to receive its invoices, so that its suppliers can send them correctly. It also plays the role of concentrator of tax data transmitted by the platforms approved by the DGFiP. The PPF is not an approved platform: it cannot issue or receive electronic invoices on behalf of a company.
The OD: a useful service provider but insufficient to be compliant
A Dematerialization Operator (OD), also called a “compatible solution” in the official terminology of the DGFiP since 2025, is a service provider who can help a company generate, digitize or process its invoices. Unlike an approved platform, an OD is not registered by the DGFiP and cannot directly transmit invoices or transaction data to the tax administration.
An OD must rely on an approved, registered platform to ensure the regulatory transmission of invoices. An SME that only entrusts its invoicing to an OD, without designating an approved platform, would not comply with the reform on September 1, 2026, even if its invoices are correctly generated and formatted. According to the 2026 finance law, this situation exposes the company to the same sanctions as the total absence of compliance.
PDP, PPF and OD: comparative table of the three actors of the reform
| Approved platform (ex-PDP) | PPF | OD (compatible solution) | |
| Official name DGFiP | Approved platform | Public Billing Portal | Compatible solution |
| DGFiP status | Permanently registered by the DGFiP | State public infrastructure | Unregistered |
| Role | Issue, receive and transmit electronic invoices and e-reporting data | Centralized business directory and tax data concentrator | Generate and process invoices, without direct transmission to the DGFiP |
| Guarantees compliance alone? | Yes | No | No |
Approved platform: three criteria to verify that a service provider is properly registered
Faced with the proliferation of offers on the market, it is essential to check the exact status of a service provider before committing. As September 1, 2026 approaches, three criteria make it possible to distinguish an approved platform registered by the DGFiP from a simple OD.
- Presence on the official impots.gouv.fr list: the only enforceable reference system updated by the DGFiP. A service provider not on this list is not an approved platform, regardless of its commercial communication.
- Definitive registration status: to be distinguished from provisional registration. Only definitive registration, granted after successful completion of interoperability tests in real conditions, guarantees complete compliance with the reform.
- Compliance with the PEPPOL (Pan-European Public Procurement OnLine) standard: this is the European network for exchanging electronic invoices. Complying with it is essential for companies that have international business partners.
These three criteria can apply to any provider. Let’s take Sage Network, the Sage 50 approved platform, as a concrete example. Permanently registered by the DGFiP on December 22, 2025, according to the official list published on impots.gouv.fr, it complies with the PEPPOL standard. Sage Network is integrated into all versions of Sage 50. Companies already using Sage 50 for their accounting management can thus ensure their compliance with the reform without migrating to a new software environment.
FAQ: your frequently asked questions about PDP, PPF and OD
Why did the DGFiP change the name PDP to approved platform?
According to the DGFiP, the change in terminology from “PDP” to “approved platform”, effective since July 2025, aims to emphasize the official approval process that these operators must obtain to operate. The term “Partner Dematerialization Platform” was considered too technical and sometimes ambiguous for companies discovering the reform. This name change does not modify the role or obligations of these actors.
Can an OD become an approved platform?
Yes. An OD, or compatible solution, can submit an application to the DGFiP to obtain registration as an approved platform. It must then demonstrate its tax compliance, the security of its infrastructures and pass interoperability tests in real conditions. Final registration is only granted after validation of all of these steps by the DGFiP.
Can we use both an OD and an approved platform?
Yes, and this is even the most common pattern. An OD can intervene upstream to generate, digitize or process invoices, provided it relies on an approved platform registered by the DGFiP for regulatory transmission. The two players are complementary, but only the approved platform guarantees compliance with the reform.
Can the PPF serve as an approved platform to receive my invoices?
No. Since the announcement by the Ministry of the Economy on October 15, 2024, the PPF no longer allows electronic invoices to be directly issued or received between private companies. Its role is now limited to that of a centralized directory and tax data concentrator. Any company must designate an approved platform registered by the DGFiP to comply with the reform.
My current service provider presents itself as a “compatible solution”, is this sufficient to be compliant?
No. A “compatible solution” is the official DGFiP term for an OD. This status certifies that the service provider can generate invoices in the required formats, but it does not guarantee regulatory transmission to the tax administration. To comply with September 1, 2026, a company must designate an approved platform definitively registered by the DGFiP, in addition to or in place of its compatible solution.
What is the difference between provisional registration and definitive registration?
According to impots.gouv.fr, the provisional registration of a platform certifies that the latter has submitted a complete and compliant file to the DGFiP, but has not yet passed the interoperability tests in real conditions. Final registration, granted after successful completion of these tests, is the only status which guarantees that a platform is fully operational and complies with all the requirements of the reform. It is therefore recommended to favor a platform definitively registered before September 1, 2026.
Sources
- impots.gouv.fr — Official list of approved platforms (accessed April 28, 2026)
- economie.gouv.fr — Everything you need to know about electronic invoicing
- dgfip.finances.gouv.fr — Reform of electronic invoicing
- AIFE — aife.economie.gouv.fr — Public Billing Portal
- Decree No. 2022-1299 of October 7, 2022
- Press release from the Ministry of the Economy of October 15, 2024
- Finance Law 2026 — LAW no. 2026-103 of February 19, 2026
