Choosing a PDP (e-invoicing platform) in 2026: selection criteria

Quick answer. An approved platform (formerly "partner dematerialization platform", PDP) registered with the French authorities is mandatory to issue and receive compliant electronic invoices. Your choice depends on your transaction volume, existing software, supported formats, and pricing. Over a hundred platforms were already registered by the State in early 2026: there is a solution for every company profile.

Since the 2024 reform and Article 91 of the 2024 Finance Act, all companies subject to VAT in France must use a registered partner dematerialization platform (PDP) to manage their electronic invoices. The timeline is clear: mandatory reception from September 1, 2026 for all companies, mandatory issuance on the same date for large enterprises and mid-sized companies, and September 1, 2027 for SMEs and micro-enterprises.

This obligation has no exceptions. The free Public Invoicing Portal (PPF) offered by the State exists, but it is a minimal solution for very small volumes. For a company with accounting software, an ERP system, or even specialized business software, the choice of a private PDP becomes essential: it guarantees technical integration, regulatory compliance, and data traceability.

The question is no longer "use a PDP or not?" but "which one should I choose from the hundred-plus approved platforms?"

Before comparing offers, a fundamental distinction: a PDP and an OD do not play the same role.

Partner Dematerialization Platform (PDP)#

A PDP is a company officially registered by the French Tax Authority (DGFiP). This registration:

• Grants an official registration number valid for 3 renewable years
• Imposes strict compliance with security, archiving, and data standards
• Requires connection to the official directory of the administration (via AIFE)
• Guarantees that invoices issued/received through the platform will be accepted by French tax authorities and trading partners

In early 2026, over a hundred approved platforms had been registered by the State (the number changes regularly). They are listed in the official directory viewable on impôts.gouv.fr, which is authoritative.

Dematerialization Operator (OD)#

An OD is not registered. It is a service provider that manages invoices without official status. An OD must necessarily connect via a PDP to transmit data to the administration. Concretely: if your invoicing software is an OD (e.g., certain pure SaaS solutions), it must interface with a PDP to issue compliant invoices.

Implication for your choice#

If you are looking for a direct solution, choose a registered PDP listed on the official website. If your software is an OD, verify that it has a formal partnership with a PDP and that this articulation is transparent in your contract.

1. Official registration#

First absolute filter: is the platform listed on the official impôts.gouv.fr list?

An unregistered PDP cannot guarantee compliance of your invoices. The administration only recognizes platforms in the official registry. Check the registration status: is it permanent registration or "pending" (interoperability tests in progress)? These reservations must be cleared within the deadlines set by the administration, but a "pending" platform remains functional if it has passed its technical tests.

2. Flow coverage (e-invoicing and e-reporting)#

Your PDP must cover all three pillars of the reform:

• B2B electronic invoicing: issuance and receipt of structured invoices between companies
• Transaction e-reporting: transmission of data from sales to individuals (B2C)
• Payment e-reporting: transmission of collection data for operations subject to VAT on cash basis

A "minimalist" PDP might only cover B2B e-invoicing. If you issue invoices at retail (hospitality, retail, services), you need transaction e-reporting. If you are on VAT on cash basis (construction, services), payment e-reporting is critical.

Ask explicitly: "Does your platform cover all three pillars?"

3. Supported formats and common basis#

The three official formats accepted by the reform are:

• Factur-X: hybrid PDF/A-3 + XML (embedded CII) — the dominant standard in France
• UBL 2.1: Universal Business Language, international standard
• CII: Cross Industry Invoice (UN/CEFACT), also adopted at European level

A good PDP supports at least Factur-X and UBL. If your international partners use CII, ensure the platform accepts it too. Simple PDF, Word files, or scanned paper invoices are not compliant and will be rejected.

4. API integration / software connectors#

This is the heart of the operational choice. Your PDP must interface with your existing tools:

• ERP (SAP, Sage, Oracle, etc.)
• Invoicing / accounting software (Ciel, Cogilog, Pennylane, Zoho, etc.)
• Specialized business software (point of sale, project management, CRM, etc.)

Verify:

• Is there a native connector or open API for your software?
• Is custom development required? (cost and timeline)
• Does the platform offer up-to-date technical documentation?
• Is there technical support in case of integration failure?

A PDP without integration to your existing software forces you either to re-enter invoices manually (operational nightmare) or to migrate to new software (expensive, risky).

5. Lifecycle status management#

An electronic invoice does not end at issuance. The standard mandates four mandatory statuses the platform must emit: filed, rejected (technical rejection), refused (commercial refusal) and collected. A good platform adds recommended statuses (made available, received, approved, processing payment) for finer tracking. For the detail of each status and how to handle rejections, see our dedicated article on e-invoice lifecycle statuses.

A serious PDP must offer you real-time visibility of these statuses. Ideally, it should offer an automated workflow: automatic detection of rejections, notification to the right person (buyer, accountant), ability to correct and resubmit.

Without this, you are flying blind on non-conformities.

6. Archiving with probative value#

Electronic invoices must be archived for 6 years under French commercial law. Your PDP must guarantee:

• Secure archiving compliant with standards (NF Z42-013 or equivalent)
• Timestamping of invoices (proof of receipt date/time)
• Complete traceability of modifications (metadata, audit trails)
• Guaranteed access in case of tax audit

Ask if archiving is included in the flat fee or billed separately. Unlimited free storage does not exist: be cautious of promises that sound too good.

7. GDPR compliance and security#

Your invoices contain sensitive data (SIREN, addresses, amounts). Your PDP must:

• Be ISO 27001 certified (IT security) or equivalent
• Respect GDPR (respect for the rights of named individuals)
• Offer encryption of data in transit and at rest
• Provide a data processing agreement (DPA) if it processes personal data on your behalf
• Have a backup policy and business continuity plan in case of disaster

Ask directly: "Are you ISO 27001 certified? Do you have a DPA?"

8. Pricing and commercial model#

PDPs offer several billing models:

Compare real costs based on your expected monthly volume, not just the advertised rate. A platform at EUR 50/month may cost EUR 0.01 per invoice at 5,000 invoices/month, but EUR 0.50 at 100 invoices/month for a very small structure.

9. Support availability and SLA#

In case of technical malfunction when processing a critical invoice, you must reach support quickly. Verify:

• Support hours: 24/7? Business hours only?
• Guaranteed response time (SLA): how long to respond to a ticket?
• Communication channels: email, chat, phone? Which is most responsive?
• Multilingual support: if you work internationally, do you have English-speaking support?

Weak support costs dearly in lost time and poor service quality.

Invoices in foreign currencies#

Operations in USD, GBP, EUR, etc. must be converted to EUR for the electronic invoice. Verify that your PDP automatically handles this conversion using the daily rate or an agreed rate. Some require manual input, slowing processing.

Reverse charge VAT#

In construction or foreign services, reverse charge applies. The PDP must recognize this mechanism in the invoice and not reject it saying "VAT missing". Test a case before going live.

Fee notes and credit notes#

Law firms, accountants, consultants often issue fee notes rather than invoices. Credit notes (refunds, cancellations) must also go through the platform. Ask: "Do you support fee notes and credit notes the same as invoices?"

Regulated sectors (healthcare, construction, transport)#

Invoices to hospitals or clinics (healthcare), construction with retention of guarantee, or transport may sometimes require specific formats or mentions. Verify compatibility with your sectoral obligations.

1. Don't confuse registration and certification#

A platform can be ISO 27001 certified (security) without being registered by the State. Only official registration guarantees regulatory compliance. Always consult the official list before deciding.

2. Hidden cost of migrations#

If you change PDPs later, prepare for migration costs and delays. You must reroute invoicing addresses, update integrations, test thoroughly. Choose a sustainable platform.

3. Dependence on the service provider#

Once connected to a PDP, you depend on its availability. A 2-hour outage paralyzes your issuances/receptions. Ensure your SLA and datacentre geography (especially if you are in France and require data residency in the EU).

4. Non-compliance of current software#

Some old accounting/invoicing software cannot generate required formats (Factur-X, UBL). Check now if your software has received a 2026 compliance update. If not, migration or upgrade is unavoidable — plan the timeline and budget.

5. Lack of documentation and support#

Even a good PDP can be poorly onboarded. Ask: is there a guided compliance phase? Documentation in English? A preparation checklist?

Recently, a construction company CEO asked us to arbitrate between three PDPs. One promised the lowest price, another offered the best integrations, the third was the platform of their existing ERP. After analysis:

• Price alone: a classic trap. EUR 20/month seemed unbeatable, but without API integration, each invoice required manual validation. This cost far more in accounting time than the tariff saving.
• Software integration: native integration imposed by the ERP vendor, but with little flexibility for exceptional cases (complex credit notes, retention of guarantee).
• Solution chosen: a third-party PDP, registered, with open API and intermediate pricing, which integrated well while offering a fallback manual workflow.

The true cost of a PDP is not measured by monthly subscription, but by total cost of ownership: integration, support, accounting operations, software maintenance.

Hayot Expertise Advice. PDP selection should prioritize three questions: (1) Is it registered? (official list mandatory); (2) Does it integrate well with your software ecosystem? (API, native connector, or is it a complex project?); (3) Will it offer reactive support if something breaks? Beyond that, pricing is secondary. Negotiate cost once these three criteria are validated.