The reform makes it mandatory, as of September 1, 2026, for all VAT-registered businesses to use an approved platform. Here's what this means and how to choose the right one for you.
Invoices · August 2026
All invoices between professionals must be processed through a platform registered with the administration.
The quote, the order, and the invoice all reside in the same place, along with the customer and their history. This is where the data required by the reform is generated.
Outstanding customer debt
Djaboo is a compatible management solution integrated with the Super PDP-certified platform. Transmission to the administration and routing to your clients are handled through it.
Who does what
The preparation hinges primarily on the quality of customer data and the cleanliness of the product repository. This is the most time-consuming task.
Data preparation
The invoice is created in your management system, then sent to the platform that handles the registration.
An approved platform is a private operator authorized by the tax authorities to issue, receive, and transmit electronic invoices between businesses, and to transmit transaction data to the tax authorities. This authorization takes the form of a registration granted after review of a demanding application.
Until recently, these platforms were referred to as Partner Dematerialization Platforms (PDPs). The official terminology is now "approved platform." Both expressions refer to the same entity: an operator registered with the government, distinct from simple invoicing software or an unauthorized dematerialization provider.
The reform mandates this use of an approved platform for a specific reason: it aims to give the tax authorities a real-time view of invoicing flows between businesses, in order to combat VAT fraud and prepare the pre-filled tax returns. Simply exchanging PDFs by email, or even using standard invoicing software not connected to a registered platform, is no longer sufficient to meet this requirement.
Registration is granted for a renewable three-year period. The list of registered platforms is published and regularly updated by the tax authorities on impots.gouv.fr. This is the only authoritative source for verifying a platform's accreditation.
Three categories of actors coexist in the system, and confusing them exposes one to a risk of non-compliance.
The approved platform is the only operator registered with the tax authorities. It can issue and receive electronic invoices on behalf of its clients, route them to the recipient's platform, transmit tax data to the tax authorities, and manage the invoice lifecycle. Only an approved platform guarantees complete, end-to-end compliance with the reform.
A document management service provider, also known as a "compliant solution provider," is a service provider that offers invoice processing or generation services without being registered itself. It can intervene upstream to prepare invoices, but it must use an approved partner platform for regulatory transmission. A company that entrusts its invoicing solely to a document management service provider without designating an approved platform would be non-compliant.
Billing software, on the other hand, is the tool in which invoices are created, tracked, and archived daily. It is not an accredited platform. Depending on its design, it can either connect to an accredited partner platform for transmission or be developed by a software vendor that has obtained its own registration. In all cases, compliance depends on the presence of a registered accredited platform at the end of the chain.
| Actor | Registered by the administration | Can transmit invoices | Can transmit tax data |
|---|---|---|---|
| Approved platform | Yes | Yes, directly | Yes, directly |
| Digitalization operator | No | Via an approved partner platform | Not directly |
| Billing software | No (unless it is itself registered) | Via an approved partner platform | Not directly |
Beyond the regulatory definition, it is useful to understand the concrete missions that an approved platform fulfills for each company that uses it.
It ensures the issuance of electronic invoices: when a company creates an invoice in its management software, the platform takes care of its conversion into a structured format that complies with the requirements of the reform, and then sends it to the recipient's platform.
It handles the receipt of invoices: invoices sent by suppliers arrive on the platform, which makes them available to the company in a readable and traceable format.
It converts formats: if the management software produces a proprietary format, the approved platform takes care of the conversion to the structured formats accepted by the reform, while guaranteeing the integrity of the data.
It transmits the data to the tax authorities: each invoice issued triggers an automatic transmission of tax data to the central hub, which then forwards it to the tax authorities. This transmission occurs in near real-time, without manual intervention.
It manages the invoice lifecycle: the platform tracks and communicates the mandatory statuses of each invoice (submitted, received, accepted, rejected, paid). This tracking allows the issuer to know the status of each invoice at any time and to effectively follow up in case of delays.
She consults and updates thedirectory Recipients: Before sending an invoice, the platform queries the central directory to identify which platform to route the data to. Each company must be listed in this directory with its chosen invoice receiving platform. Without this registration, suppliers cannot send compliant electronic invoices.
The reform is not limited to invoices exchanged between French companies subject to VAT. It includes a second component, the e-reporting, which concerns transactions that do not result in an electronic invoice in the strict sense of the reform.
E-reporting covers two categories of transactions. Firstly, sales to individuals (B2C transactions): companies selling to end consumers, in France or abroad, must submit aggregated data on these transactions to the tax authorities, on a daily basis, indicating the amounts excluding tax and the corresponding VAT at the applicable rate. Secondly, transactions with foreign partners (international B2B): sales or purchases made with companies not established in France also fall within the scope of e-reporting.
E-reporting also covers payment data for transactions where VAT is due upon receipt of payment, primarily services. In this case, the company must transmit information relating to actual receipts, in addition to transaction data.
The approved platform is the channel through which this data is transmitted to the administration. It collects information from the company's management tools and routes it to the central concentrator according to the regulatory frequencies, which vary according to the company's tax regime (monthly, bimonthly or decennial as the case may be).
E-reporting will come into effect on the same schedule as the reporting obligation: on September 1, 2026 for large companies and medium-sized companies, and in 2027 for SMEs, micro-enterprises and micro-enterprises.
An electronic invoice, as defined by the reform, is not simply a PDF sent by email. It must be structured, meaning it must contain data that can be automatically processed by a computer system, and not just read by a human.
A standard PDF is a visual document. A human can read it, but a computer system cannot automatically extract the data (amount, date, supplier ID, VAT rate) without relying on optical character recognition, which remains imperfect. A structured invoice, on the other hand, contains this data in a standardized format that systems can read, process, and transmit without manual intervention.
The reform allows for several structured formats. The decree of July 27, 2026, establishes a limited list of these formats:
The approved platform must be capable of processing all these formats, both for sending and receiving. It also ensures conversion between formats when the sender's and recipient's management software do not produce the same format, provided that this conversion preserves data integrity.
With over a hundred registered platforms, the choice may seem complex. Several criteria can help structure the decision.
Verification of registration is a non-negotiable prerequisite. Before any commitment, it is essential to ensure that the platform is listed on the official register published by the tax authorities, with a valid registration number. A platform not on this list, or whose registration is pending, does not guarantee full compliance. It is also important to distinguish between final registration and conditional registration, which remains contingent upon the completion of interoperability testing.
Compatibility with existing tools is a key criterion. The platform must be able to connect to existing management software, ERP systems, or accounting software via a native connector or a documented API. Poorly designed integration can lead to disruptions in workflows and additional maintenance costs.
The functional coverage must be fully verified: sending, receiving, lifecycle status management, B2C and international e-reporting, and legal archiving. Some platforms are robust for sending but less equipped for managing rejected incoming documents or for e-reporting workflows.
Security and certification are now governed by regulations. The decree of July 27, 2026, requires ISO/IEC 27001 certification issued by an accredited and recognized body, as well as periodic surveillance audits. It is essential to verify that the certificate is valid and that its scope covers electronic invoicing services.
Reversibility must be planned from the outset. Since registration is granted for three renewable years, a platform may not obtain its renewal. The decree of July 27, 2026, now governs the platform change procedure, with specific deadlines (fifteen working days for registration in the central directory after formal agreement). Contractual provisions must include the terms of data transfer and portability, as well as service continuity during the transition period, guaranteed for one year by the same decree.
The pricing model must be analyzed in its entirety: fixed or usage-based costs, fees per invoice, optional modules, and support costs. An apparently attractive price may mask significant variable costs depending on the volume of invoices processed.
Implementing an approved platform doesn't happen in a few days. Experience shows that a well-executed compliance project requires several weeks, or even several months, depending on the complexity of the information system.
The first step is to map existing invoicing processes: who issues invoices, using which tool, to which types of clients (B2B France, B2C, international), and with what volumes. This mapping helps identify the applicable requirements (e-invoicing only, or e-invoicing and e-reporting) and determine the necessary solution.
The second step is updating customer and supplier data. Electronic invoicing relies on the SIREN number to identify recipients in the directory. A missing or incorrect number results in the automatic rejection of the invoice. It is therefore essential to verify and complete the third-party files before starting.
The third step is choosing the approved platform, applying the criteria described above, and then entering into a contract. Sufficient time must be allowed for negotiation and signing, especially if reversibility clauses or specific service level agreements are required.
The fourth step is registration in the central directory. Each company must declare the platform it has chosen to receive its invoices. Without this registration, suppliers cannot send compliant electronic invoices.
The fifth step is the technical connection between the management software and the approved platform, followed by testing on real-world data flows. Compatible software that is not connected to an operational platform is insufficient to meet the deadline.
The sixth step is team building: accounting, sales administration, finance department. Each profile has different needs depending on whether they manage the issuance, receipt, or monitoring of statuses.
Several recurring errors are observed in compliance projects, and some have direct consequences on business continuity or cash flow.
Confusing "ready to issue" and "ready to receive" is a common mistake. The obligation to receive electronic invoices applies to all VAT-registered businesses from September 1, 2026, including those whose obligation to issue invoices will not begin until 2027. A business that has not yet designated a receiving platform and is not listed in the directory cannot properly receive invoices from its suppliers.
Choosing a document management provider based solely on its perceived accreditation is a serious risk. Some providers present themselves as "compatible" or "compliant" without being registered. Verification against the official list is essential before making any commitment.
Neglecting e-reporting is a mistake that primarily affects companies with sales to individuals or international operations. These data flows are often absent from initial projects focused on B2B invoicing, even though they generate specific reporting obligations.
Underestimating the work involved in cleaning up data is a mistake with immediate consequences: an invoice with a missing or incorrect SIREN number is automatically rejected by the platform, which blocks payment and damages the customer relationship.
Postponing the platform selection, thinking the deadline is far off, is a scheduling mistake. Between selection, contracting, technical connection, testing, and team training, several weeks are necessary. Waiting until the last few weeks before the deadline exposes you to delays with service providers and risks of a rushed production launch.
Forgetting the reversibility clause in the contract is a mistake that can have medium-term consequences. If the platform does not renew its registration or if the service provider ceases operations, it must be possible to migrate without service interruption. The decree of July 27, 2026, guarantees one year of continuity after departure, but the migration itself must be contractually planned in advance.
It is important to clarify a point that often causes confusion: your management software is not an accredited platform. These two tools play distinct and complementary roles.
The management software remains where the invoice is created. This is where you enter customer information, billing lines, VAT rates, and payment terms. It's also where customer follow-up takes place: reminders, communication history, quotes, and associated projects. These functions are not handled by the accredited platform.
The accredited platform intervenes downstream: it handles the transmission of the invoice created in your software, its conversion into the required structured format, its routing to the recipient's platform, and the transmission of tax data to the tax authorities. For this process to work, your management software must be able to connect to the accredited platform you have chosen and prepare the data in a format that this platform can process.
Djaboo is a compatible management solution integrated with the Super PDP certified platform: your invoices are created and tracked in Djaboo, then transmitted by Super PDP, which handles registration and communication with the relevant authorities. Your invoicing, customer management, and project tracking remain centralized in a single tool, without disrupting your daily processes.
Djaboo is not an accredited platform and does not claim to be. It is a compatible management solution integrated with the accredited Super PDP platform.
Compliance always relies on the approved platform at the end of the chain. Djaboo's role is to produce invoices and data that it can use.
These are two names for the same thing. The term "Partner Digitalization Platform" (PDP) has been officially replaced by "approved platform." This change in terminology does not alter the role or obligations of these operators. If you still encounter the term PDP in documents or contracts, it refers to the same platforms registered with the tax authorities.
Yes, all VAT-registered businesses in France are affected. The obligation to receive electronic invoices via an approved platform applies to all businesses from September 1, 2026, regardless of size. The obligation to issue electronic invoices starts on the same date for large and medium-sized businesses, and will extend in 2027 to SMEs, micro-enterprises, and micro-enterprises according to a phased schedule set by decree.
The only authoritative source is the official list published by the tax authorities on impots.gouv.fr. This list is updated regularly and indicates, for each platform, its registration number, the date of issue, and its status (final or conditional). Before signing with a service provider, request their registration number and verify it directly on this list. A provider not on the list or who refuses to provide their number is not an approved platform.
Yes. The decree of July 27, 2026, now establishes a framework for this procedure with specific deadlines. The new platform must have a formal, dated, and signed agreement and then notify the old platform within two business days. The old platform has five business days to object, if desired. Registration in the central directory takes place within the following fifteen business days. After the departure, the old platform maintains its services for one year. It is therefore possible to switch, but the procedure takes several weeks: it is best to plan ahead and not initiate a migration in the days leading up to a deadline.
E-reporting is the obligation to transmit to the tax authorities data relating to transactions not covered by B2B electronic invoicing. If you sell to individuals, you are specifically affected by transaction e-reporting: you must transmit, via your approved platform, aggregated data of your daily B2C sales. If you provide services for which VAT is payable upon receipt of payment, you must also transmit payment data. E-reporting comes into effect according to the same schedule as the issuance obligation.
Not on its own. Even high-performing invoicing software is not an approved platform and cannot directly transmit invoices or tax data to the tax authorities. To be compliant, your software must either be developed by a publisher that has obtained the necessary registration or connect to an approved partner platform for data transmission. Check with your software publisher to see which platform is the chosen method and which approved platform is involved.
The simulator uses official INSEE data to provide your obligations and deadlines.
