The registration number may be withdrawn when a PDP has not fulfilled all the requirements for obtaining the number or in the event of a serious failure on the part of the platform that compromises the operation of the system.
serious failure of the platform that compromises the operation of the system. This is the case when
— the audit report is not produced within one month of the date of submission of the application;
— the audit report is incomplete and you have not responded to the corrective measures within 3 months of being notified of the changes to be made; or
changes to be made;
— The platform fails to comply with the obligations governing use of the directory;
— There is a repetition of offences relating to the transmission of data to the authorities which have given rise to sanctions.
In this case, the PDP will no longer be on the online lists at impots.gouv.fr.
Source impots.gouv.fr – PDP FAQs
