What is a Partner Dematerialization Platform (PDP)?

Summary: A Partner Dematerialization Platform (PDP) is one of the key players in the reform of mandatory electronic invoicing in France. The service, which is subject to a fee, enables electronic invoices to be managed between companies (B2B) in compliance with regulations. PDPs have essential functions, including invoice transmission and e-reporting. Companies already working with a dematerialization operator (DO) can also benefit from services similar to those offered by PDPs, thanks to partnerships. It should be noted that the number of PDPs is relatively limited, as they must be approved by the tax authorities. Zeendoc, as an OD, has chosen to partner with a PDP to offer its customers extended solutions.

The tax reform aimed at making electronic invoicing mandatory in B2B business relationships has several organizational aspects. In particular, companies must choose the way(s) in which they wish to manage the process. Three players are authorized, including the dematerialization platform partner. We explain how it works.

Partner dematerialization platform: definition and features

As electronic invoicing becomes mandatory, a process must be followed for its preparation, transmission, reception and archiving.

Authorized parties for processing and transmitting invoices and electronic data :

As part of this reform, the French tax authorities have made itcompulsory to use at least one of the three authorized operators for the dematerialization and transmission of electronic information, invoices and e-reporting. Each operator has specific rights.

• The Public Billing Portal (PPF), similar to the Chorus Pro portal;
• Partner dematerialization platforms (PDP) ;
• Dematerialization operators (OD).

Features of a partner dematerialization platform for managing intercompany electronic invoicing

The law authorizes the PDP to offer each entity subject to inter-company electronic invoicing the following functionalities:

• Transmission of electronic invoices to customers, via other PDP platforms or through customer ODs;
• Receipt of invoices from suppliers, either via other PDPs or ODs;
• Preparing e-reporting for sales not subject to electronic invoicing;
• Exchanges with PPF, the public billing portal ;
• Checking electronic invoices for mandatory information;
• Format conversion into one of the three authorized formats.

Partnership with a dematerialization platform partner: an organizational chart

However, companies that opt to organize their e-billing process around their usual OD, e.g. an EDM tool, can benefit from services similar to those offered by a PDP. We explain how.

Few operators will be dematerialization platform partners approved by the tax authorities

Partner dematerialization platform status requires registration with the DGFIP. The first list of partner dematerialization platforms (PDPs) was originally scheduled for autumn 2023, before the announcement at the end of July that the reform would be postponed. Periodic meetings at AIFE (Agence pour l'informatique financière de l'État) level show a relatively small number of applications to become PDPs.

Zeendoc, a dematerialization operator (OD) that opts for a partnership with a PDP platform

At Zeendoc, a dematerialization operator, we have chosen not to require registration as a PDP. We offer our OD services, as well as direct integration into the public billing portal via our connector. We will also be offering a wider range of services, thanks to our privileged partnership with a PDP. As a result, our customers will benefit from the functionalities of partner dematerialization platforms, while retaining their current EDM tool.