As part of the reform of electronic invoicing in France, there has been a major update in terminology: in July 2025, Partner Dematerialisation Platforms (PDPs) officially became Approved Platforms (APs). This change, which in no way alters their missions or obligations, was initiated to simplify and clarify their role for all stakeholders, particularly small and medium-sized enterprises.
Why the name change from PDP to PA?
The new designation, “Approved Platform”, highlights the official nature of these entities, which are registered and approved by the tax authorities. Where the term “partner” could lead to confusion by suggesting an optional relationship, the term “approved” underlines their legal and indispensable role in the new electronic invoicing system. This is a move by the government to help businesses find their way around more easily.
Another name change has also been made official: Dematerialisation Operators (DOs) are now called Compatible Solutions (CSs), a term that better reflects their role as connectors that do not have direct government approval.
What impact will this have on businesses, including self-employed entrepreneurs?
Whether you are a chartered accountant, the manager of an SME or a self-employed entrepreneur, the switch from PDP to PA does not alter the functionality of the platforms. Their missions remain the same, and their central role in the widespread use of electronic invoicing has been maintained.
It is important to note that the reform concerns all businesses subject to VAT, including micro-enterprises. From 1 September 2026, they will all have to be able to receive electronic invoices via an Approved Platform (AP). The obligation to issue electronic invoices and to carry out e-reporting will be extended to micro-enterprises from September 2027.
Even if a self-employed entrepreneur works exclusively with private individuals and benefits from basic VAT exemption (and is therefore not obliged to issue B2B electronic invoices), he will still need to be able to receive electronic invoices and transmit his transaction data via e-reporting. Choosing a PA is the best way of guaranteeing this compliance.
The role of an Approved Platform (AP)
A PA is a platform that has received official approval from the tax authorities to transmit and receive electronic invoices. Its main tasks are :
- Issuing and receiving electronic invoices.
- Checking that invoices comply with legal formats (Factur-X, UBL, CII).
- Tax e-reporting to the tax authorities.
- Interoperability with the Public Billing Portal (PPF) and other Approved Platforms.
The transition from PDPs to Approved Platforms (APs) represents a new stage in the implementation of the e-invoicing reform. Although this is mainly a change of vocabulary, it reflects the government’s desire to clarify the system and make it more accessible to businesses.
At Azopio, we keep a close eye on every regulatory change so that we can support our customers in achieving secure, early compliance.
To make sure you don’t miss a thing, you can find clear, informative articles about each official update on our blog, in the News section.
