In short:
- An approved platform is a dematerialisation operator registered by the French State for three renewable years. It is the mandatory intermediary for exchanging electronic invoices between businesses.
- Since 1 September 2026, all businesses in France must be able to receive electronic invoices. Small and micro businesses will have to issue them from 1 September 2027.
- Compatible software is not registered: it must rely on an approved platform to transmit invoices.
- The choice of platform is free, and the official list published by the DGFiP on impots.gouv.fr makes it possible to check a provider’s status.
Approved platform: the official definition
An approved platform (plateforme agréée) is, according to impots.gouv.fr (page in French, consulted on 1 November 2026), a dematerialisation operator registered by the French State. Under the e-invoicing reform, it issues, transmits and receives invoices, and extracts the data the administration needs.
The glossary on economie.gouv.fr (page in French, consulted on 1 November 2026) presents it as the mandatory intermediary between businesses. It is the only type of provider allowed to perform all the functions set out by the reform, including e-invoicing and e-reporting.
These are private companies. The term “partner dematerialisation platform”, or PDP in French, is still often used to refer to them. The DGFiP’s contact address for applications still contains this acronym.
Why approved platforms exist
The reform aims to centralise invoice exchanges in controlled channels. According to economie.gouv.fr, it should in particular make invoices easier to track, cut processing time and help detect VAT fraud.
Businesses also gain a single place for their invoices. Supplier invoices, currently received by post, by email or on portals, arrive in the same location. The platform shows their status, so it is possible to see which processing stage each one has reached.
What an approved platform does day to day
According to impots.gouv.fr (page in French, consulted on 1 November 2026), an approved platform performs several functions:
- Issuing and transmitting electronic invoices to the customer’s platform.
- Receiving invoices addressed to the business.
- Extracting certain tax data from invoices for the administration.
- Transmitting data on transactions without an electronic invoice, for example with consumers or abroad.
- Transmitting payment data, for transactions where VAT is due on receipt of payment.
These last two transmissions make up e-reporting. It follows the same timetable as e-invoicing, according to impots.gouv.fr.
The directory that connects businesses
Invoices reach their recipient through a directory run by the administration. Each business is identified in it by its SIREN or SIRET number, along with the platform it has designated to receive its invoices.
This designation is a step in its own right. The DGFiP FAQ states that a formal agreement must be signed with the chosen platform, directly or through a mandate given to an intermediary, even when invoicing software is already in place.
Timetable: who must use an approved platform and when
According to economie.gouv.fr, the reform applies in two stages.
| Date | Businesses concerned | Obligation |
|---|---|---|
| Since 1 September 2026 | All businesses | Receive electronic invoices |
| Since 1 September 2026 | Large and mid-sized companies | Issue electronic invoices, transmit e-reporting data |
| From 1 September 2027 | Small and micro businesses | Issue electronic invoices, transmit e-reporting data |
Micro-entrepreneurs are covered, impots.gouv.fr specifies. A business that does not yet issue electronic invoices must therefore already be able to receive them.
Economie.gouv.fr mentions an approach of goodwill and tolerance from the administration during the start-up phase, for businesses facing difficulties on 1 September. This tolerance does not remove the obligation: a business that has not yet designated its platform should do so without delay.
Approved platform or compatible software: what is the difference
This distinction is a frequent source of confusion. Much software claims to be ready for the reform without being registered itself.
| Criterion | Approved platform | Compatible software |
|---|---|---|
| Registered by the administration | Yes, for three renewable years | No |
| Transmission to the customer’s platform | Yes | No, goes through an approved platform |
| Receiving invoices for the business | Yes | No, goes through an approved platform |
| Transmitting data to the administration | Yes | No, goes through an approved platform |
| Examples | Operators on the DGFiP list | Accounting, business, invoicing or point-of-sale software |
Compatible software remains useful. It prepares invoices, handles quotes or accounting, then relies on an approved platform for transmission. The administration even provides two separate logos, “approved platform” and “compatible solution”.
Some vendors combine both roles: their management software is also a registered platform. The guide to choosing invoicing software covers the other criteria to look at.
How an operator becomes an approved platform
To be registered, an operator submits an application file. According to impots.gouv.fr, it must demonstrate three things:
- its tax compliance;
- the security of its infrastructure and data;
- its technical interoperability with the Public Invoicing Portal and with other platforms.
Final registration is only granted after passing interoperability tests in real conditions. The DGFiP therefore publishes two lists: operators that meet all conditions, and those that have submitted a complete file but are awaiting these tests.
These lists change. Economie.gouv.fr announced a first list of 101 platforms in January 2026, and the DGFiP page was modified again on 30 October 2026. A provider’s status should therefore be checked on the online version, not on an old screenshot.
The administration keeps a supervisory role over time. It can impose financial penalties and withdraw the registration number of a platform that repeatedly fails to meet its obligations.
How to choose an approved platform
The choice is free, and the platform can differ from that of suppliers or customers. Approved platforms must be interoperable. The DGFiP FAQ also states that a business can use several platforms and change at any time.
The five-step method
- Ask the vendor of the current software: is it an approved platform, or which platform does it work with?
- Check its status on the official DGFiP list, and which of the two lists the provider appears on.
- Compare needs: invoice volume, formats, e-reporting, connection to the bank and accounting.
- Read the pricing terms: receiving, issuing and e-reporting may be charged differently depending on the plan.
- Sign the designation agreement, directly or through a mandate, for example via the accountant.
The formats to know
An electronic invoice is not just a PDF file. Impots.gouv.fr states that it must follow a set format and include the mandatory details in dedicated fields. The recognised formats are UBL, CII and the mixed Factur-X format, which combines structured data with a readable PDF file.
Platforms share a common base of formats to remain interoperable. For a small business, the software or platform generally handles this point without any action on its part.
Security and reversibility
A platform concentrates all of a company’s invoices. Access should be protected by cybersecurity best practices, starting with two-factor authentication.
It is also worth asking how to retrieve the invoice history when changing provider. Changing platform is possible, but the archive has to follow.
A platform built into management tools
For a small organisation, the simplest option is often software that already includes the platform. The comparison of the best accounting software in France and that of the best CRM for a small business state, for each tool, whether the vendor appeared on the official list on the date of the check.
Frequently asked questions
What is an approved platform for French e-invoicing?
An approved platform (plateforme agréée) is a dematerialisation operator registered by the French State. According to economie.gouv.fr, it is the mandatory intermediary between businesses for sending and receiving electronic invoices, and for transmitting invoice and transaction data to the tax authority. Registration is granted for three renewable years and becomes final after passing interoperability tests.
What is the difference between an approved platform and compatible software?
Compatible software is accounting, business, invoicing or point-of-sale software. It can help prepare invoices, but it is not registered by the administration. It must therefore go through an approved platform to transmit the required invoices and data.
Must a business use the same platform as its customers?
No. According to impots.gouv.fr, the choice is free and the platform can differ from that of the supplier or customer. Approved platforms must be interoperable with one another, which is one of the registration conditions.
Is a PDF sent by email still a valid invoice in France?
For transactions covered by the reform, no. Impots.gouv.fr states that a scanned paper invoice, an ordinary PDF or a document sent by email will no longer comply. An electronic invoice must follow a set format, include the mandatory details in dedicated fields and go through an approved platform.
How do you check that a provider really is an approved platform?
Check the official list published by the French tax authority (DGFiP) on impots.gouv.fr. It separates operators that meet all conditions, interoperability tests included, from those whose final registration still depends on these tests.