- Expert advice
Electronic invoicing directory: role and obligations
Published on November 21, 2025
The electronic invoicing reform hit a new milestone with the launch of the centralised directory on 18 September 2025. This service features a centralised database of the companies and public bodies affected by the reform, indicating which approved platform they have chosen and specifying the electronic invoicing address to use to properly send invoices.
This online service was launched upstream of the 1 September 2026 deadline, when all businesses subject to VAT will have to receive their invoices in electronic format. This means VSEs and SMEs will have new obligations and have to implement new habits. They will also face new risks if they make any errors, from blocked invoices to even financial penalties.
That’s why correctly registering their data in the directory is key. In this article, we’ll explain its role, how it works and how to register properly, or to whom you can delegate the process.
What you need to know
- The directory is a national repository listing all the companies affected by the reform.
- It enables automatic routing of electronic invoices between suppliers and clients.
- To register, you need to first choose an approved platform (plateforme agréée, PA). You can delegate this to your chartered accountant via the opt-in mandate.
- If you do not pick a PA and are not listed in the directory, your electronic invoices will cease to be received or transmitted after 1 September 2026.
- Here’s the reform timetable as a reminder: from 1 September 2026, all businesses, no matter their size, must be able to receive electronic invoices via their PA.
- The directory uses your company’s SIREN as the main identifier to guarantee unique and error-free referencing.
What is the electronic invoicing directory?
The electronic invoicing directory is a national repository managed by:
- The Agency for State Financial Information Technology (Agence pour l’Informatique Financière de l’État, AIFE),
- The Public Finances Directorate General (Direction Générale des Finances Publiques, DGFiP).
It’s a centralised national database that lists all businesses subject to VAT, leveraging the experience of the government’s public procurement platform, Chorus Pro.
It mainly relies on company SIREN numbers, which you enter to access the directory and ensure that your company is uniquely identified.
Below is an infographic pointing out the key aspects of the Chorus central electronic invoicing directory, including its role and the steps for registering. We’ll go over these points in more detail later.
What is the directory’s role?
The directory has three essential purposes:
- Identifying the Approved Platform (PA): it indicates the platform each company has chosen for receiving and sending invoices.
- Centralising electronic invoicing addresses: the addresses platforms use to send documents.
- Routing electronic invoices: using the PA entered in the directory enables invoices to be routed automatically from the supplier to the client.
Documents cannot be properly routed if a company is not registered in this directory.
Companies must also ensure that their information is kept up to date in the directory (changes in PAs, invoicing addresses or business forms, if they move, etc.). Incorrect data can block all invoices from being routed.
Why is registering in the directory compulsory?
Registration is essential and, above all, compulsory before September 2026.
Because your invoices won’t circulate if you don’t register.
In practical terms, being registered in the directory ensures that:
- your company can properly receive invoices from suppliers;
- the authorities can recognise your business in their system;
- you meet legal B2B/B2C transmission obligations.
❗Failure to register may result in late payments, supplier disputes and administrative penalties.
❗The penalty can be as high as €15 per non-compliant invoice, which can represent a significant cost for companies with high business volumes.
How to register in the electronic invoicing directory
The steps for registering in the electronic invoicing directory are as follows:
- Choose a PA and register: you will need to prove that you are the company’s legal representative (Kbis), have a valid ID and meet the security requirements (usually two-factor authentication) required by the platform.
- Submit your directory registration request via your PA.
- Validate your request by rereading and confirming all the corporate information: Company SIREN/SIRET, reception channel (PA), e-invoicing address and date of entry into service.
- The PA then automatically sends the information to the AIFE and the DGFiP.
- The directory uses this information to route your electronic invoices.
Looking to delegate the whole process? You can entrust this task to your accountant with an opt-in mandate.
What is an addressing level?
An addressing level is the level of precision the central directory uses to route an invoice. It is crucial for proper routing, especially if your company has several sites.
Addressing can be done at two levels:
- SIREN level (company level): all invoices are sent to the same Approved Platform (PA) and to the company’s unique e-invoicing address.
- SIRET level (establishment level): the directory registers a specific invoicing address (and potentially a PA) for each of your establishments (sites, branches).
This level must be selected when registering via your PA. The SIREN level is the simplest for VSEs/SMEs with a single establishment. For multi-site organisations, the SIRET level guarantees direct routing to the correct department. Incorrect settings can block invoicing flows.
An Approved Platform (PA) is required starting in 2026
What is it?
A PA is a State-certified platform.
It ensures electronic invoices are sent securely between companies and public authorities.
What is it for?
- Receiving electronic invoices.
- Issuing electronic invoices.
- Sending tax data.
Why is it essential?
From 1 September 2026, all French businesses subject to VAT (whether liable for it or exempt) must use a PA. Learn more about the companies affected
Without a PA:
- You can’t receive invoices anymore (power, telecoms, structured suppliers, etc.);
- You risk service disruptions in your administrative chain.
Choosing a PA
There are over 100 PAs on the market.
👉 The tax authorities have provided an official list of Approved Platforms registered with the DGFiP, which you can view here (updated regularly).
As a consultancy and accountancy firm, we had to go through the process of choosing a PA as well. For example, after testing and testing a host of solutions, we choose Pennylane because of:
- its reliability,
- its user-friendliness,
- the robustness of its technology,
- how it meets our corporate clients’ needs.
Opt-in mandate: choose your PA securely and delegate your directory registration
What is it?
The opt-in mandate is an electronic document that you sign electronically.
It officially empowers your chartered accountant to act on your behalf to ensure compliance with the e-invoicing reform.
What is it used for?
It allows you to legally delegate the two steps you must take to comply with electronic invoicing as a company subject to VAT:
- Choosing your PA and informing the authorities.
- Listing your company in the national directory.
👉 Good news: the opt-in mandate is free. Reach out to your accountant to learn more about the terms and conditions for this mandate for you.
Why work with a chartered accountant?
Your chartered accountant is a strategic partner that will support you in transitioning to paperless invoicing and ensuring compliance with the e-invoicing reform.
Your chartered accountant has already tested various solutions and selected one or more reliable PAs that work with your business. They are familiar with your sector-specific features (building and public works, hospitality, private practice, etc.) and can guide you towards the most appropriate solution.
You can delegate the obligatory steps by simply signing the opt-in mandate, in particular checking that you are the legal representative of your company or providing proof of identity. This helps you avoid errors and guarantees compliance.
What registration steps will be delegated to your chartered accountant?
When you sign the opt-in mandate, you delegate the entire directory registration process to your accountant. The process remains the same as if you were doing it yourself, but your accountant will take care of all the technical and administrative steps:
- Choosing or confirming the Approved Platform (PA) best suited to your business and how it operates.
- Completing the PA registration process: checking the corporate details of your company and/or your various establishments (SIREN/SIRET, contact details, VAT status, legal representative).
- Registering in the directory directly via the PA (e.g., Pennylane).
It will retrieve the corporate information and send it automatically. - Checking the compliance of data sent to the AIFE and the DGFiP.
Once the registration has been confirmed, the information is automatically updated in the directory and your invoices can be properly routed.
The advantage: you avoid mistakes, save time and ensure you are compliant before the 2026 deadline.
Don’t make these mistakes
- Waiting until 2026 to act (risk of administrative bottleneck).
- Not choosing a PA → you won’t be able to receive invoices.
- Choosing a PA that is not suited to your business.
- Not updating the directory in the event of a change (address, PA, legal restructuring).
Have any questions ?
FAQ
The reform affects all businesses subject to VAT, whether they are liable for VAT or exempt. They must have a PA.
- Businesses subject to VAT and liable for it:
- 1/9/2026: PA for receiving invoices
- 1/9/2027: then for issuing (e-invoicing or e-reporting)
- Retail and wholesale: PA for receiving invoices, then B2C e-reporting or B2B issuing (e-invoicing)
- Hospitality: PA for receiving invoices, then e-reporting
- Building and public works: certain accounting aspects (holdbacks, ongoing works) must be taken into account when choosing a PA
- Non-commercial profits (bénéfices non commerciaux, BNC): PA for receiving then e-invoicing or e-reporting
- Private-practice professions (professions libérales): PA for receiving then e-invoicing or e-reporting
- Healthcare professionals: PA for receiving invoices, not for issuing
- Micro-enterprises: PA for receiving current invoices
- Property investment companies (société civile immobilière, SCI): PA if subject to VAT
- Non-professional landlords of furnished accommodations (loueur en meublé non professionnel, LMNP): PA if subject to VAT
- Holding company: PA if subject to VAT
- Please note: this includes medical professions (doctors, nurses, physiotherapists, etc.), ski instructors, mountain guides, etc. These professions are subject to VAT in the legal sense (they engage in economic activity), but their operations are exempt under Articles 261 et seq. of the French General Tax Code. They are therefore concerned and must comply with the reform: they will need a PA to receive their invoices but will not be obliged to send them (except in special cases subject to VAT).
Yes. What you may have to pay: support to help ensure compliance.
Yes. You will then need to update the directory.
“Failure by a taxable person to comply with the obligation to issue an invoice in electronic form under the conditions set out in Article 289 bis gives rise to a fine of €15 per invoice.” Article 1737, II of the French General Tax Code (Code Général des Impôts, CGI).
Sources :
- French Ministry of Economy — DGFiP, Facturation électronique, 2024 — https://www.economie.gouv.fr/facturation-electronique
- AIFE — Chorus Pro / Documentation officielle, 2024 — https://chorus-pro.gouv.fr
- AIFE – Chorus Pro https://portail.chorus-pro.gouv.fr/aife_documentation
