PDP, PPF, OD: how to choose your e-invoicing platform in 2026

What is an accredited platform?

From 2026, no invoice between French businesses will be allowed to travel through a simple e-mail or a plain PDF. Every invoice must pass through a platform accredited by the tax authorities — formerly called a “partner dematerialisation platform” (PDP).

This platform acts as a trusted intermediary: it converts your invoices to the right format, sends them to your customers, receives those from your suppliers, and reports the required data to the DGFiP (French tax authority). Think of it as the official “post office” of the electronic invoice.

Choosing this platform is not a trivial decision: it becomes the mandatory gateway for all of your invoicing. A poor choice costs you in wasted hours, rejected invoices and hidden fees. Here is how to get it right.

PDP, PPF, OD: who does what?

Three acronyms keep coming up. Here is what they really mean since the framework was overhauled:

Actor	Role	Do you need it?
PDP Accredited platform	Issues, receives and transmits your invoices; handles e-reporting.	Yes — it’s mandatory ✅
PPF Public Invoicing Portal	Since being refocused, it only acts as the central business directory and a data hub towards the DGFiP.	Indirectly — via your PDP
OD Dematerialisation operator	Software vendor or provider that prepares your invoices but is not accredited: it must rely on a PDP to transmit.	Optional — often your current software

In short: your invoicing software (the OD) can stay the same, but it must be connected to an accredited platform (the PDP) to be compliant.

The 7 selection criteria

1. Compatibility with your software

Does the platform integrate with your invoicing tool, accounting package or ERP? Native integration avoids double data entry.

2. Supported formats

Factur-X, UBL, CII: the platform should cover all three structured formats so you can exchange with every partner.

3. Pricing

Per volume, per subscription, per invoice? Project your real cost based on your monthly volume of invoices issued and received.

4. Receiving AND issuing

Even if you issue few invoices, you will receive electronic invoices from September 2026. Receiving is mandatory for everyone first.

5. Legally compliant archiving

Statutory retention (10 years) and time-stamping should be included, ideally with no hidden surcharge.

6. Support and guidance

Support in your language, clear documentation, setup assistance: decisive for a small structure with no IT department.

7. Confirmed accreditation

Check that the platform appears on the official list of platforms accredited by the tax authorities.

Mistakes to avoid

Waiting until 2027. Even if the issuing obligation for small businesses and SMEs is set for September 2027, the receiving obligation applies to everyone from September 2026. So you must be ready in 2026.

Choosing on price alone. A platform poorly integrated with your software will cost far more in re-keying time than a slightly pricier but seamless offer.

Multiplying tools. A single well-chosen platform centralises issuing, receiving and e-reporting. Avoiding fragmentation simplifies your flows and your compliance.

Your selection checklist

☐List your current software (invoicing, accounting, POS, ERP)

☐Estimate your monthly volume of invoices issued and received

☐Check the official accreditation of the platform you are considering

☐Confirm compatibility with your existing tool

☐Compare 2 or 3 offers on projected real cost

☐Test receiving an invoice before the deadline

Not sure where to start? We cover the whole framework — timeline, formats, penalties — in our complete guide to electronic invoicing 2026, and we support you step by step in choosing and connecting your platform.