A PDP (Plateforme de Dématérialisation Partenaire, or partner dematerialisation platform) is a private platform registered with the French tax authority (DGFiP) as part of the roll-out of mandatory electronic invoicing between businesses in France. It is authorised to issue, transmit and receive electronic invoices on behalf of its clients, and to transmit e-reporting data to the authority.
Under the architecture of the reform, businesses no longer deal directly with the State: they go through a PDP (or through a dematerialisation operator connected to a PDP), which converts, validates and routes invoices in the accepted formats — Factur-X, UBL or CII. A central directory, managed by the Public Invoicing Portal (PPF), routes each invoice to the right recipient platform based on the customer's SIREN/SIRET.
The timetable provides for an obligation to receive electronic invoices for all VAT-registered businesses from 1 September 2026, and an obligation to issue them, phased according to company size (large companies and mid-caps first, then SMEs and micro-businesses). Choosing a PDP thus becomes a key step towards compliance.
For an SME, the challenge is to connect its invoicing tool to a PDP in order to issue and receive its invoices in the right format. eyeot's invoicing generates structured Factur-X invoices, designed to be routed via a partner dematerialisation platform.