Partner Dematerialization Platform (PDP)

Partner Dematerialization Platforms (PDP) : A key player in the transition to electronic invoicing in France

The advent of mandatory electronic invoicing in France marks a profound transformation in the administrative and commercial processes of businesses. By September 1, 2026, all French companies must be ready to integrate dematerialization into their daily invoice management. In this context, Partner Dematerialization Platforms (PDP) play a crucial role. They position themselves as trusted partners, facilitating electronic invoicing processes while ensuring legal compliance.

The Y Diagram: Centrality of PDPs

At the heart of the electronic invoice transmission system, Partner Dematerialization Platforms (PDPs) occupy a central position in the Y diagram, connecting the various stakeholders in the invoicing process, including suppliers, buyers, and the Public Billing Portal (PPF). The role of PDPs is to ensure that invoices are issued, received, and transmitted securely while complying with the tax standards set by the French administration.

PDP: Definition and Role

A Partner Dematerialization Platform (PDP) is an entity approved by the tax administration, which gives it the authority to issue, receive, and transmit electronic invoices. A PDP offers value-added services, such as converting invoices into standard formats (UBL, CII, Factur-X), electronic signatures, and integration with ERP systems. PDPs connected to the PEPPOL (Pan-European Public Procurement Online) network can also facilitate international exchanges of electronic invoices.

Dematerialization Operators (OD): Limits and Distinctions

Unlike PDPs, Dematerialization Operators (ODs) are not registered with the tax administration and therefore cannot directly transmit billing data to the authorities. Their role is limited to managing electronic invoices within the process, often requiring the intervention of a PDP or the use of the PPF for data transmission.

The Public Billing Portal (PPF): A Free Alternative

The PPF is a public solution provided by the French administration, allowing businesses to submit, receive, and process their electronic invoices. While it represents a free alternative to PDPs, the PPF is primarily a basic service, often less suited for companies with complex needs, particularly in B2B transactions.

Security and Compliance Requirements for PDPs

PDPs must comply with strict security standards, including ISO 27001 certification, which ensures secure information management and data protection. They must also adhere to European regulations, such as the GDPR, and ensure the continuity of their services. SecNumCloud certification is also required for PDPs, reinforcing the sovereignty and security of the data.

IOPOLE: An Example of an Approved PDP

IOPOLE, a player in electronic invoicing, has recently obtained its provisional registration as a PDP. With its io-stream platform, IOPOLE offers a comprehensive solution to help French companies transition to mandatory electronic invoicing. Thanks to its ISO 27001 and Peppol certified access point certifications, as well as its connection to Chorus Pro, IOPOLE positions itself as a trusted partner for securely managing electronic invoice exchanges.

Conclusion: PDP or PPF, Which Solution to Choose?

The choice between a PDP and the PPF depends on the specific needs of each company. While the PPF may be suitable for small businesses handling few invoices, companies with more complex needs will benefit from the support and additional services offered by PDPs, such as ERP integration and PEPPOL connectivity. The role of PDPs goes far beyond simple invoice transmission, ensuring a smooth transition to electronic invoicing while guaranteeing strict compliance with tax regulations.