Summary
- From 1 September 2026, all VAT-taxable businesses must use an approved platform (Plateforme Agréée, ex-PDP) to receive e-invoices; large and mid-sized companies must also issue from that date, with SMEs/micro-enterprises following by 1 September 2027. [impots.gouv.fr]
- Approved platforms handle issuance, transmission, reception, data extraction to the tax authority, and e-reporting of transaction and payment data. [impots.gouv.fr]
- The DGFiP maintains the official register of immatriculated platforms (reportedly ~137 by July 2026) — only listed operators are genuinely authorised. [comparateu…uration.fr]
Source
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