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What is a Certified Platform (PA)? Definition and role in the electronic invoicing 2026

A PA — Approved Platform — is a private operator certified by the DGFIP (General Directorate of Public Finances) to transmit electronic invoices between businesses as part of the 2026 reform. It is the mandatory intermediary between your ERP and the tax administration for all your B2B transactions subject to VAT.

Terminology note: the term PA (Certified Platform) is the official term in effect since the regulatory update of 2024. You may still hear about PDP (Partner Dematerialization Platform) — it is the old term that referred to the same reality. Both terms refer to the same type of certified operator DGFIP.

Phase 1: As of September 1, 2026, all companies subject to VAT in France will need to be able to receive electronic invoices via a certified PA.

Phase 2: The obligation to issue for SMEs and micro-enterprises follows on September 1, 2027.

The confusion that no one clarifies: PA, PPF and old term PDP — these are three different things

This is the blind spot of most articles on electronic invoicing. The terms PA, PPF and PDP are often used interchangeably — incorrectly.

In practice: the PPF is the free public solution but with limited features. The PA is the private solution with advanced features, native ERP integration, and support. By the end of 2025, more than 130 PAs have been certified or are in the process of certification by the DGFIP.

What a PA does concretely in your business

Emission side — what it sends

The PA receives your invoices from your ERP in Factur-X, UBL, or CII format, validates them (technical compliance and mandatory legal mentions), transmits them to the recipient via its own network or via the PPF, and confirms receipt. It also sends transaction data to the DGFIP via e-reporting.

Reception side — what it receives

The PA receives electronic invoices from your suppliers (regardless of their PA), converts them if necessary to the format expected by your ERP, and makes them available in your processing interface. In Odoo 16/17/18/19 with the right connector, these invoices automatically arrive as drafts in the purchase journal.

E-reporting — what it declares

Beyond B2B invoices, the PA transmits to the DGFIP the data of your B2C transactions (sales to individuals) and international transactions. This is mandatory for all companies subject to VAT, even those that do not invoice professionals.

How a PA is certified by the DGFIP

The PA certification is issued by the DGFIP after a technical and functional audit process. The list of certified PAs is published and updated on the site impots.gouv.fr.

Critical points to know about certification:

• Certification is renewable — a PA can lose its accreditation.

• All certified APIs are interoperable with each other — this is a regulatory requirement.

•       The Odoo API is well certified and it is free: it allows you to send and receive directly from the Odoo ERP without any additional cost per document.

Reference table: criteria for choosing your PA

Odoo and the PAs: situation as of June 1, 2026

Odoo is currently communicating the operating mode of its PA. Advanced Conseil can also deploy an alternative solution if needed: native Factur-X generation in Odoo + transmission via a certified partner PA with native Odoo connector.

Advanced Conseil is monitoring in real time the certification schedule and the operation of the PAs and will inform its clients of the steps to anticipate.

Frequently asked questions about PAs

What is the difference between PA and PDP?

None in substance — PA is the official term since 2024, PDP was the old term. If your provider or your accountant still talks about PDP, they are referring to the same reality. Advanced Conseil now systematically uses the term PA in its documents and client communications.

Is Odoo a certified PA?

Odoo is indeed certified PA by the DGFIP and can therefore be used:

• either by clients already using Odoo: this allows keeping all data on a single solution, thus saving time and optimizing data better, 
• or by new clients who wish to evolve towards a complete and free digital solution integrating accounting management and tax declarations,  

Should you choose your PA before or after setting up your ERP?

Both processes should be conducted in parallel. The choice of the PA conditions certain ERP parameters (export format, PA identifier in client records), and the ERP setup conditions the tests with the PA. Advanced Conseil coordinates both in its compliance missions.

How much does a PA cost?

Pricing models vary greatly: fixed monthly fee, pay-per-use pricing (€0.05 to €0.50 per document), or included in the ERP subscription (certified Odoo PA case). For an SME issuing 200 invoices per month, the difference can range from €0 to over €1,200 per year depending on the chosen PA.

Advanced Conseil supports SMEs in choosing and configuring their Approved Platform for electronic invoicing 2026. Based in Levallois-Perret. Request your free compliance diagnosis — Response within 48 hours.

Three options to move forward

• Choose your PA 2026: comparison and criteria 

• Configuration Odoo electronic invoicing 2026 

•       Compliance with electronic invoicing for SMEs