DEFINITION
An accredited platform: a private operator registered with the French tax authority, through which e-invoices must be issued, sent and received. Until the 2026 Finance Act made “plateforme agréée” (PA) the official name, they were called PDP (plateforme de dématérialisation partenaire), and you’ll still see both. Clivio is not one. It files what your platform and your other channels send you.
What an accredited platform does
In France, e-invoices between VAT-registered businesses established in the country must go through an accredited platform, and every such business has needed one to receive invoices since September 1, 2026. A platform plays four roles. It issues your invoices in Factur-X, UBL or CII and sends them to your customer’s platform. It receives your suppliers’ invoices. It transmits invoicing data and statuses to the tax authority. And it lists you in the national directory, with your express consent.
The French tax authority grants registration for three years, renewable. More than a hundred platforms are registered, and the official list is published on impots.gouv.fr. Several have a free plan, such as Indy, Tiime, Abby and Shine.
What it leaves to you
A platform is a regulatory pipe, not a filing system. It isn’t required to archive your invoices with evidential value, and after you leave it only has to keep your data for 12 months. Keeping invoices for 10 years in their original format remains your responsibility, and so does organizing them.
Not every invoicing tool is a platform. A compatible solution (formerly called OD) can create, file or archive invoices, but it can’t transmit them in the official network. Clivio isn’t a platform either: it sends no invoices and files what your platform and your other channels send you.
PA or PDP: two names for the same thing
PDP (plateforme de dématérialisation partenaire) was the original name. The 2026 Finance Act made “plateforme agréée” the official term, so you’ll see both in contracts and on websites. To choose one, start with the platform your accountant works with, then compare the real price, archiving, exports and what happens if you leave. Our guide to choosing an accredited platform goes through seven questions.
Frequently asked questions
Do micro-entrepreneurs need an accredited platform?
Yes, even under the VAT exemption. They must be able to receive e-invoices since September 1, 2026 and will issue them from September 1, 2027. Several platforms have a free plan.
What happens if a business has no platform to receive invoices?
The 2026 Finance Act sets a penalty of €500, then €1,000 per quarter, after a formal notice. The tax authority has announced lenient enforcement during the start-up phase for businesses making a genuine effort.
Is the public portal (PPF) still an option?
No. Its role as a free platform for sending and receiving invoices was dropped on October 15, 2024. The PPF keeps the central directory and the data concentrator for e-reporting.
Further reading
Choosing a platformThe official list (in French)