The reform of electronic invoicing in France comes with sometimes complex terminology. The terms OD, SC, PDP, and PA refer to different actors or systems, each playing a specific role in the dematerialization chain.
Since the summer of 2025, the administration has chosen to clarify this terminology:
- PDP (Partner Dematerialization Platforms) are now called PA (Approved Platforms).
- OD (Dematerialization Operators) have become SC (Compatible Solutions).
It is therefore essential to understand what these terms mean and how they interact.
SC: Compatible Solution (ex-OD)
A Compatible Solution refers to software or an application that enables the creation, receipt, and management of electronic invoices. This can be:
- an ERP or integrated management software,
- accounting or invoicing software,
- a specialized SaaS solution (like ProAbono).
An SC is called “compatible” because it is technically capable of exchanging invoices in the formats required by the reform (Factur-X, UBL, CII).
However, it is not approved by the administration: it cannot directly transmit tax data to the DGFiP. To be compliant, it must therefore interface with an Approved Platform.
ProAbono is a Compatible Solution (ex-OD).
PA: Approved Platform (ex-PDP)
The Approved Platform is the central actor of the reform. It is a platform that has obtained official approval from the tax administration. This approval certifies that the platform meets all the legal and technical requirements of the reform.
Its main missions are:
- Verify the compliance of invoices with the regulated formats (Factur-X, UBL, CII);
- Transmit invoice data to the tax administration (e-invoicing and e-reporting);
- Ensure interoperability between businesses by exchanging invoices with other Approved Platforms;
- Guarantee traceability and tracking of invoice statuses (issued, transmitted, accepted, rejected, paid).
A company can therefore connect directly to a PA or use an SC (its usual software), which will itself be connected to a PA.
Why this change in terminology?
Until 2024, the reform referred to OD and PDP. But these terms created confusion:
- OD could give the impression of an official role, while it was only a technical intermediary.
- PDP, on the other hand, had a name very similar to the PPF (Public Invoicing Portal), which fueled ambiguity.
In July 2025, the administration therefore decided to replace these terms with SC and PA, to highlight the distinction:
- The PA is approved and therefore officially recognized.
- The SC is compatible but must necessarily go through a PA to be compliant.
Simplified flow diagram
- A company uses its SC (for example, its invoicing software) to issue an invoice.
- The invoice is sent to a PA, which performs regulatory checks.
- The PA sends the invoice to the tax administration and, if necessary, to the customer’s PA.
- Status information (invoice tracking) is sent back to the issuer’s SC.
Timeline and obligations
September 1, 2026: all VAT-registered companies will have to be able to receive compliant electronic invoices.
Issuing will become mandatory gradually, depending on the size of the companies.
In all cases, connecting to a PA (directly or via a connected SC) will be essential.
Conclusion
In the new landscape of electronic invoicing:
- The SC (Compatible Solution) remains your everyday business tool (ERP, accounting, or invoicing software).
- The PA (Approved Platform) is the official gateway to the administration and interoperability between companies.
This distinction clarifies the roles and allows you to prepare your information systems: keeping your usual tools while connecting them to an Approved Platform is the simplest way to achieve compliance.