PDP and electronic invoicing: obtaining final registration.

PDP: what is a Partner Dematerialization Platform?

PDP and electronic invoicing: a dematerialization platform partner (PDP) is a service provider approved by the tax authorities, responsible for facilitating the transition to electronic invoicing and e-reporting. It plays a central role in issuing, transmitting and receiving electronic invoices between suppliers and customers, while ensuring regulatory compliance. The PDP also extracts and transmits relevant tax data to the authorities, and facilitates transactions by transmitting payment data. Only a registered PDP can perform these specific functions, and is authorized to interact with customer and tax authority platforms, unlike a simple dematerialization operator.

Register your PDP.

To obtain its registration, a dematerialization platform must follow a procedure established by the tax authorities. It must submit an application file detailing its compliance with regulatory requirements. This involves demonstrating its ability to provide the various functionalities required, notably the issue, transmission and reception of electronic invoices, as well as the transmission of tax data to the tax authorities. Once the administration has approved the application, it grants registration to the PDP for a renewable three-year period, enabling it to carry out its activities in accordance with the established rules.

To guarantee transparency and access to approved service providers, the tax authorities publish a list of registered platforms.

PDP and electronic invoicing: the application file :

To submit an application for registration as a Partner Dematerialization Platform (PDP), you must provide the following information:

1. SIREN number ;
2. A document detailing personal data security measures in accordance with Article 32 of European Regulation (EU) 2016/679 (RGPD) ;
3. ISO/IEC/27001 certification certificate;
4. A declaration of commitment to operate the information system from within the EU without transferring data outside the EU;
5. The SecNumCloud qualification decision issued by ANSSI if a hosting provider is used;
6. A declaration of commitment to provide and update user information for the central directory provided for under the General Tax Code;
7. A compliance audit report (to be submitted within one year);
8. A technical description of the process for sending and receiving electronic invoices, and for receiving billing, transaction and payment data;
9. A description of the user authentication system;
10. A description of the procedures for extracting and transmitting invoicing, transaction and payment data, with guarantees of compliance with the deadlines set by the tax authorities;
11. The secure communication protocol ;
12. Reports on technical tests of interoperability with the public invoicing portal and with another partner dematerialization platform.

Steps to validate :

Therefore, in order to validate its registration as a Partner Dematerialization Platform, the PDP must be able to provide :

• ISO/IEC/27001 certification certificate;
• SecNumCloud qualification decision (if applicable) ;
• A PDP compliance audit report.

PDP and electronic invoicing: obtain your PDP compliance audit report.

INFOCERT has created the PDP Ready label, a structured, multi-step process for obtaining your compliance audit report for registration as a Partner Dematerialization Platform (PDP).

INFOCERT carries out the PDP compliance audit according to a step-by-step procedure, validating certain criteria as part of a "PDP compliance trajectory" program.

The "PDP compliance trajectory" aims to anticipate the various factors that can influence the labelling timeline and the organization's decision-making.

INFOCERT offers various certifications to future PDP candidates to help them meet specification requirements and improve their services. These certifications include NF552 for RGPD compliance, NF525 for B2C sales data and e-reporting, NF203 for B2B sales data and e-invoicing, NF203 CCFN for digital safes, and INFOCERT LAE certification for electronic archiving software.

Please do not hesitate to contact us if you have any questions about any of these certifications, or if you would like to receive a proposal tailored to your needs.

Following the press release of October 15, 2024, the government has decided to abandon the Public Billing Portal project. Only Partner Dematerialization Platforms will be able to send and receive invoices.