Updated November 1, 2026, based on the law and the French tax authority’s documentation.
What is an approved platform?
An approved platform is an operator registered by the French tax authority for three years, renewable. Issuing, sending and receiving e-invoices must go through such a platform.
It used to be called a “partner dematerialization platform” (PDP). The 2026 Finance Act, then a decree of July 27, 2026, renamed it “approved platform”. Both acronyms refer to the same thing.
What an approved platform does
- It issues and sends your e-invoices, guaranteeing their authenticity, integrity and legibility.
- It checks the invoice and finds your client’s platform in the e-invoicing directory, which it also keeps up to date for you.
- It receives your suppliers’ invoices and makes them available to you.
- It tracks each invoice’s life cycle. Four statuses are mandatory: submitted, refused, rejected and paid.
- It sends the tax authority your invoice data and your e-reporting data (sales to consumers, international, payments).
Approved platform or compatible software: what is the difference?
Compatible software is a tool (invoicing, management, accounting) that is not registered but is connected to at least one approved platform. Only the platform sends invoices and data: the software prepares them and shows them to you.
| Approved platform | Compatible software | |
|---|---|---|
| Registered by the tax authority | Yes, for three years | No |
| Sends invoices to clients’ platforms | Yes | No, it goes through a platform |
| Receives invoices on your behalf | Yes | No, it shows them once received |
| Reports data to the tax authority | Yes | No |
| What you do there day to day | Rarely anything: it works in the background | Quotes, invoices, payment tracking |
In practice, most businesses use compatible software: they invoice in their tool, which relies on an approved platform for the regulatory flow.
How a platform gets approved
- It files an application with the tax authority: ISO 27001 security certification, data hosted and processed in the European Union, interoperability tests with other platforms.
- The tax authority answers within two months. Registration is first granted subject to a compliance audit, then becomes final once the tests pass in real conditions.
- It lasts three years and is renewed on request, at least five months before it expires.
Where to find the list of approved platforms
The official list is published and regularly updated on impots.gouv.fr. At the end of October 2026, it had more than 150 registered platforms, and about ten more awaiting final registration.
Before committing, check that the provider is on it, or that your software is connected to a platform that is.
How to choose your approved platform
The rules and the tax authority’s documentation point to four checks:
- The platform is on the official list, or your software is connected to a platform that is.
- It accepts the formats you need. All of them offer a common base: UBL, CII and Factur-X.
- It provides its platform-switching documentation: it must hand it over for free.
- It covers your whole need: issuing, receiving and e-reporting, or only part of it if you combine several platforms.
The rest depends on how you work: price, the link with your invoicing software and accounting, the quality of support. No official source sets a price, and there is no free public platform.
Can you use several platforms, or switch?
- Yes. You can use one platform or several, for example one to issue and another to receive.
- You can switch at any time. The directory is updated within 15 working days, and the old platform keeps managing your invoice statuses for one year.
- Since September 1, 2026, every business must have at least one platform to receive its invoices. Without one, the fine is €500 after a formal notice left unanswered for three months, then €1,000 every three months.
Elevia, compatible software connected to an approved platform
With Elevia, there is no separate platform to choose: your e-invoicing software is connected to an approved platform, which issues your invoices, receives your suppliers’ invoices and registers you in the directory. The invoice starts from the signed proposal, and its status is tracked through to payment. It is included from the Essential plan, at €29 excl. VAT per month, with 100 e-invoices per month.
