PDP
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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.
A PDP must support the three core formats (Factur-X, UBL and CII) as well as invoice lifecycle statuses. The list of registered platforms is published on impots.gouv.fr.
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.
The implementing rules were set out in Decree no. 2022-1299 of 7 October 2022.
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.
- PPF — the public invoicing portal.