Glossary
Approved e-invoicing platformplateforme agréée
An approved platform is a provider registered by the French tax authority, for three renewable years, through which businesses send and receive e-invoices and report transaction data.
The former term “PDP” has been dropped. The tax authority lists around a hundred approved platforms on impots.gouv.fr.
The public invoicing portal acts as a directory and data hub; it does not replace an approved platform. A business that has not chosen one for receiving invoices faces, after formal notice, fines of €500 then €1,000 per three-month period.
Sources
See also
- E-invoicing French mandatory e-invoicing requires VAT-registered businesses to issue and receive business-to-business invoices in a structured format through an approved platform; e-reporting passes the data of other transactions, notably with consumers, to the tax authority.
- Chorus Pro Chorus Pro is the French government e-invoicing portal through which every invoice to the State, local authorities or public bodies must pass.