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Factur-X glossary

Plateforme Agréée (PA)

Also called PA, PDP, Plateforme de Dématérialisation Partenaire, approved platform

A Plateforme Agréée is a platform accredited by the French tax authority to issue, transmit and receive electronic invoices on your behalf, and to report the required data. Every business subject to French VAT must be connected to one from 1 September 2026.

Current name
Plateforme Agréée (PA)
Former name
Plateforme de Dématérialisation Partenaire (PDP)
Required from
1 September 2026, for reception
Accredited by
The French tax administration

The name changed, and the old one is what people search

These were called Plateformes de Dématérialisation Partenaires, or PDP, throughout the design of the reform. The 2026 Finance Bill replaced the term with Plateforme Agréée across the regulatory documentation.

Both names describe the same thing, and a lot of vendor material still says PDP. If a supplier asks which PDP you use, they are asking which PA you use.

You cannot opt out of having one

The reform routes invoices through accredited platforms rather than directly between businesses. Your PA is your connection to the network: it sends what you issue, receives what is sent to you, and passes the tax relevant data to the administration.

That makes choosing one a procurement decision with a deadline attached, and it is separate from the question of whether your invoices are valid. A PA moves the file. It does not make a malformed invoice conformant.

Why it matters

  • It is the one part of the French mandate you cannot solve by fixing your own file format, because it is a contract with a third party.
  • The rename means half the material you will read uses a term the regulations no longer use.

Check it on your own file

  • Check what you are sending

    A platform routes the invoice. Whether the invoice is conformant is a separate question, and this answers it.

Common questions

What is the difference between a PDP and a PA?
Nothing but the name. Plateforme Agréée replaced Plateforme de Dématérialisation Partenaire in the regulations following the 2026 Finance Bill. Much vendor material still says PDP.
Do I need a Plateforme Agréée?
If you are subject to French VAT, yes, from 1 September 2026 for receiving invoices. Issuing follows the phased timeline, 2026 for large and intermediate companies and 2027 for smaller ones.

Related terms