PDP

Central actor of France's Y-type CTC model, registered by the tax administration.

Definition

A PDP is a trusted third party registered by the tax administration under a registration number. It handles the issuance and receipt of e-invoices between supplier and client, plus transmission to the DGFiP of invoicing data (e-invoicing) and transaction data (e-reporting). Registration is granted for three years, renewable, subject to security conditions and a compliance audit.

Origin

Defined by Article 290 B of the French General Tax Code (CGI) and Ordinance no. 2021-1190, within the French e-invoicing reform led by the DGFiP.

Example in context

A French company connected to a PDP sends it a Factur-X invoice; the PDP routes the invoice to the buyer's PDP and extracts the tax data to transmit it to the Public Invoicing Portal / the DGFiP.

Related terms

• e-reporting — transaction data the PDP transmits to the DGFiP.
• CTC — the family France's model belongs to.