{"id":634260,"date":"2025-11-21T15:39:48","date_gmt":"2025-11-21T14:39:48","guid":{"rendered":"https:\/\/www.anderlaine.com\/?p=634260"},"modified":"2026-07-17T11:27:17","modified_gmt":"2026-07-17T09:27:17","slug":"electronic-invoicing-directory","status":"publish","type":"post","link":"https:\/\/www.anderlaine.com\/en\/electronic-invoicing-directory\/","title":{"rendered":"All about electronic invoicing addresses\u00a0and the directory"},"content":{"rendered":"\r\n<section class=\"block-texte redac-secondaire-sans-img redac-focus-sans-img redac-focus yellow\">\r\n    <div class=\"container\">\r\n        <div class=\"row\">\r\n            <div class=\"col-12\">\r\n                                                    <div class=\"text\">\r\n                        <p>As 1<sup>st<\/sup> September 2026 approaches, you must send your <a href=\"https:\/\/www.anderlaine.com\/facturation-electronique-comprendre-et-se-preparer\/\"><strong>electronic invoicing <\/strong><\/a><strong>address<\/strong> to your suppliers. This address is registered in the e-invoicing <strong>directory<\/strong> and ensures <strong>each invoice automatically makes its way<\/strong> to the correct destination: your company, a secondary establishment or even a specific department.<\/p>\n<p>But how is this electronic invoicing address defined?<\/p>\n<p>In practice, several concepts coexist: <strong>SIREN, SIRET, routing code, and more.<\/strong> It can be difficult to wrap your mind around it all.<\/p>\n<p>In this guide, we\u2019ll explain how an electronic invoicing address is defined, what information to send to your suppliers depending on how your company is organised and the role of the main addressing concepts. Then, we\u2019ll give you a detailed description of how the electronic invoicing directory works.<\/p>                    <\/div>\r\n                               \r\n                                            <\/div>\r\n        <\/div>\r\n    <\/div>\r\n<\/section>\n\n\r\n<section class=\"block-texte redac-secondaire-sans-img redac-focus-sans-img redac-focus blue\">\r\n    <div class=\"container\">\r\n        <div class=\"row\">\r\n            <div class=\"col-12\">\r\n                  \r\n                    <h2>What you need to know<\/h2>\r\n                                                    <div class=\"text\">\r\n                        <ul>\n<li>The electronic invoicing directory is a <strong>national repository<\/strong> that lists the electronic invoicing addresses of the <strong>companies subject to the reform<\/strong>.<\/li>\n<li>The directory enables <strong>automatic routing<\/strong> of electronic invoices between suppliers and clients.<\/li>\n<li>Your default <strong>e-invoicing address<\/strong> in the directory is your SIREN. Based on your organisational model, your accountant can help you to refine the addressing.<\/li>\n<li>As of now, approved platforms (<em>plateformes agr\u00e9\u00e9es<\/em>, PAs) are still in pilot phase, so you can\u2019t set up your invoicing address yet.<\/li>\n<li>You can choose to receive invoices:\n<ul>\n<li>at company level (SIREN);<\/li>\n<li>at an establishment (SIRET);<\/li>\n<li>or at a specific department using a <strong>routing code<\/strong>.<\/li>\n<\/ul>\n<\/li>\n<\/ul>                    <\/div>\r\n                               \r\n                                            <\/div>\r\n        <\/div>\r\n    <\/div>\r\n<\/section>\n\n\r\n<section class=\"block-texte redac-secondaire-sans-img redac-focus-sans-img redac-focus gray\">\r\n    <div class=\"container\">\r\n        <div class=\"row\">\r\n            <div class=\"col-12\">\r\n                  \r\n                    <h2>What is an electronic invoicing address?<\/h2>\r\n                                                    <div class=\"text\">\r\n                        <p>An electronic invoicing address is a unique identifier for your company that allows your suppliers to send your invoices to the right place. This address is registered in the electronic invoicing directory.<\/p>\n<p>This address is registered in the national directory and by default uses your <strong>SIREN<\/strong> or <strong>SIRET<\/strong> number (depending on whether you want to receive invoices at overall company level or at specific establishments).<\/p>\n<p>Depending on the organisational model the recipient has chosen, <strong>other components can be added to this address<\/strong> (such as a suffix or routing code) to direct the invoice to a specific department.<\/p>\n<h2>Which electronic invoicing address should you send to your suppliers?<\/h2>\n\n<table id=\"tablepress-52\" class=\"tablepress tablepress-id-52\">\n<thead>\n<tr class=\"row-1\">\n\t<th class=\"column-1\">I want to receive invoices for...r\u2026<\/th><th class=\"column-2\">Electronic invoicing address to send<\/th>\n<\/tr>\n<\/thead>\n<tbody class=\"row-striping row-hover\">\n<tr class=\"row-2\">\n\t<td class=\"column-1\"><strong>My company\u2019s head office<\/strong><\/td><td class=\"column-2\"><span style=\"background-color: #f2bf29;\">SIREN<\/span>123 456 789<br \/>\n(9-digit code)<\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td class=\"column-1\"><strong>One of my establishments (secondary establishment)<\/strong><\/td><td class=\"column-2\"><span style=\"background-color: #f2bf29;\">SIRET<\/span><br \/>\n123 456 789 00012<br \/>\n(14-digit code)<br \/>\n<\/td>\n<\/tr>\n<tr class=\"row-4\">\n\t<td class=\"column-1\"><strong>A department at the head office<\/strong><\/td><td class=\"column-2\"><span style=\"background-color: #f2bf29;\">SIREN + suffix<\/span><br \/>\n123 456 789 - ACCTG<br \/>\n(9-digit code + routing code)<\/td>\n<\/tr>\n<tr class=\"row-5\">\n\t<td class=\"column-1\"><strong>A department at one of my establishments<\/strong><\/td><td class=\"column-2\"><span style=\"background-color: #f2bf29;\">SIRET + routing code<\/span><br \/>\n123 456 789 00012 \u2013 PROC<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-52 from cache -->\n<p>\u2705 <strong>Our advice:<\/strong> In <strong>80\u201390% of cases<\/strong>, a <strong>SIREN<\/strong>-based electronic invoicing address suffices. Keep it simple at first. Think of your <strong>SIREN<\/strong> as your <strong>main inbox<\/strong>, then organise your invoicing flow internally, like you do already, amongst your different departments or establishments. <strong>If your needs change, you can later add more e-invoicing addresses.<\/strong><\/p>\n<p>\u26a0\ufe0f <strong>Special cases<\/strong>:\u00a0<br \/>Depending on your company organisation, <strong>you may need to set things up in a specific manner<\/strong>, especially if you:<\/p>\n<ul>\n<li>perform different business activities with the same SIREN (BIC, BNC, LMNP, etc);<\/li>\n<li>have a complex internal organisation (several departments, cost centres, regional management, etc.);<\/li>\n<\/ul>\n<p>These situations may warrant the use of an electronic invoicing address with a suffix or routing code.<\/p>\n<p>Now you know which address to send to your suppliers. To take it a step further, let\u2019s go over the main concepts that will help you to understand the various addressing levels.<\/p>\n<h2>What is an addressing level?<\/h2>\n<p>An <strong>addressing level<\/strong> 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.<\/p>\n<p>Addressing can be done at two levels:<\/p>\n<ul>\n<li><strong>SIREN level<\/strong> (<strong>company<\/strong> level): all invoices are sent to the same Approved Platform (PA) and to the company\u2019s unique e-invoicing address.<\/li>\n<li><strong>SIRET level<\/strong> (<strong>establishment<\/strong> level): the directory registers a specific invoicing address (and potentially a PA) for each of your establishments (sites, branches).<\/li>\n<\/ul>\n<p>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.<\/p>\n<h3>\u2013\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Suffix, routing code\u2026 what do these terms mean?<\/h3>\n<p>You may come across terms such as <strong>suffix<\/strong> or <strong>routing code<\/strong> when you create or check your <strong>electronic invoicing address<\/strong>. Both are used to refine invoice addressing, but are not used at the same level.<\/p>\n<ul>\n<li><strong>A suffix<\/strong> supplements a <strong>SIREN<\/strong> (company level).<\/li>\n<li><strong>A routing code<\/strong> supplements a <strong>SIRET<\/strong> (establishment level).<\/li>\n<\/ul>\n<p><strong>\u00a0You should know that suffixes<\/strong> and <strong>routing codes<\/strong> are <strong>optional<\/strong>. They\u2019re only useful if your company wants to distinguish several circuits for receiving electronic invoices. In most cases, a <strong>SIREN<\/strong>-based electronic invoicing address suffices.<\/p>\n<p>To ensure platforms process invoices properly, these <strong>identifiers must use a specific format<\/strong>: they cannot include any spaces or accented characters. The only special characters allowed are <strong>full stops (.)<\/strong> and <strong>hyphens (-)<\/strong>.<\/p>\n<p><strong>An example of how your suppliers will see your electronic invoicing address<\/strong><\/p>\n<p>Your address will be registered in the national directory immediately after it is configured in your PA. When a supplier enters your name, their software will automatically suggest your various reception points.<br \/><strong>An example of reception points suggested to a supplier when sending an electronic invoice on the <\/strong><a href=\"https:\/\/www.anderlaine.com\/expert-comptable-pennylane\/\"><strong>Pennylane<\/strong><\/a><strong> PA.<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-686212 size-full\" src=\"https:\/\/www.anderlaine.com\/wp-content\/uploads\/2025\/11\/adresse-facturation-electronique-pennylane.png\" alt=\"adresse facturation electronique - illustration PA Pennylane\" width=\"1372\" height=\"856\" srcset=\"https:\/\/www.anderlaine.com\/wp-content\/uploads\/2025\/11\/adresse-facturation-electronique-pennylane.png 1372w, https:\/\/www.anderlaine.com\/wp-content\/uploads\/2025\/11\/adresse-facturation-electronique-pennylane-300x187.png 300w, https:\/\/www.anderlaine.com\/wp-content\/uploads\/2025\/11\/adresse-facturation-electronique-pennylane-1024x639.png 1024w, https:\/\/www.anderlaine.com\/wp-content\/uploads\/2025\/11\/adresse-facturation-electronique-pennylane-768x479.png 768w\" sizes=\"auto, (max-width: 1372px) 100vw, 1372px\" \/><\/p>\n<p><strong>Based on your setup, they can choose from:<\/strong><\/p>\n<ul>\n<li>your <strong>establishment (SIRET)<\/strong>;<\/li>\n<li>a department using a <strong>routing code<\/strong>;<\/li>\n<li>or, if you set any up, another reception point.<\/li>\n<\/ul>\n<p><strong>\u00a0Keep in mind:<\/strong> setting up your electronic invoicing address properly will ensure your suppliers can select the correct reception point when they are sending invoices.<\/p>\n<h3>Where do you define your electronic invoicing address?<\/h3>\n<p>You can define your various electronic invoicing addresses directly in your approved platform (e.g., Pennylane). Your PA will then transfer that information to the directory.<\/p>\n<p><strong>Keep in mind:<\/strong> As of now, approved platforms are still in pilot phase. The option to set up electronic invoicing addresses isn\u2019t accessible yet.<\/p>\n<h2>Electronic invoicing directory: its role and how it works<\/h2>\n<h3>What is the electronic invoicing directory?<\/h3>\n<p>The electronic invoicing directory is a <strong>national repository<\/strong> managed by:<\/p>\n<ul>\n<li>The Agency for State Financial Information Technology (Agence pour l\u2019Informatique Financi\u00e8re de l\u2019\u00c9tat, <strong>AIFE<\/strong>),<\/li>\n<li>The Public Finances Directorate General (Direction G\u00e9n\u00e9rale des Finances Publiques, <strong>DGFiP<\/strong>).<\/li>\n<\/ul>\n<p>It\u2019s a centralised national database that lists all businesses subject to VAT, leveraging the experience of the government\u2019s public procurement platform, Chorus Pro.<\/p>\n<p>It mainly relies on company SIREN numbers, which you enter to access the directory and ensure that your company is uniquely identified.<\/p>\n<p>Below is an<strong> infographic pointing out the key aspects of the<\/strong> Chorus<strong> central electronic invoicing directory<\/strong>, including its role and the steps for registering. We\u2019ll go over these points in more detail later.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-686621 size-full\" src=\"https:\/\/www.anderlaine.com\/wp-content\/uploads\/2025\/11\/infographic-directory.png\" alt=\"\" width=\"737\" height=\"737\" srcset=\"https:\/\/www.anderlaine.com\/wp-content\/uploads\/2025\/11\/infographic-directory.png 737w, https:\/\/www.anderlaine.com\/wp-content\/uploads\/2025\/11\/infographic-directory-300x300.png 300w, https:\/\/www.anderlaine.com\/wp-content\/uploads\/2025\/11\/infographic-directory-150x150.png 150w\" sizes=\"auto, (max-width: 737px) 100vw, 737px\" \/><\/p>                    <\/div>\r\n                               \r\n                                                    <div class=\"buttons\">\r\n                        \n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button button_primary\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/facturation.chorus-pro.gouv.fr\/annuaire\/\" target=\"_blank\" rel=\"noopener\">Go to the directory<\/a><\/div>\n<\/div>\n\n                    <\/div>\r\n                            <\/div>\r\n        <\/div>\r\n    <\/div>\r\n<\/section>\n\n\r\n<section class=\"block-texte redac-secondaire-sans-img redac-focus-sans-img redac-focus gray\">\r\n    <div class=\"container\">\r\n        <div class=\"row\">\r\n            <div class=\"col-12\">\r\n                                                    <div class=\"text\">\r\n                        <h3>What is the directory\u2019s role?<\/h3>\n<p>The directory has three essential purposes:<\/p>\n<ul>\n<li><strong>Identifying the Approved Platform (PA)<\/strong>: it indicates the platform each company has chosen for receiving and sending invoices.<\/li>\n<li><strong>Centralising electronic invoicing addresses<\/strong>: the addresses platforms use to send documents.<\/li>\n<li><strong>Routing electronic invoices<\/strong>: using the PA entered in the directory enables invoices to be routed automatically from the supplier to the client.<\/li>\n<\/ul>\n<p><strong>Documents cannot be properly routed<\/strong> if a company is not registered in this directory.<\/p>\n<p>From September, companies must 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.<\/p>\n<h2>Why is registering in the directory compulsory?<\/h2>\n<p>Registration is essential and, above all, <strong>compulsory before September 2026<\/strong>.<br \/>Because <strong>your invoices won\u2019t circulate if you don\u2019t register<\/strong>.<br \/>In practical terms, being registered in the directory ensures that:<\/p>\n<ul>\n<li>your company can properly receive invoices from suppliers;<\/li>\n<li>the authorities can recognise your business in their system;<\/li>\n<li>you meet legal B2B\/B2C transmission obligations.<\/li>\n<\/ul>\n<p>\u2757<strong>Failure to register <\/strong>may result in late payments, supplier disputes and administrative penalties<strong>.<\/strong><br \/>\u2757<strong>The penalty can be as high as \u20ac15 per non-compliant invoice<\/strong>, which can represent a significant cost for companies with high business volumes.<\/p>\n<h2>How to register in the electronic invoicing directory<\/h2>\n<p>The steps for registering in the electronic invoicing directory are as follows:<\/p>\n<ol>\n<li>Choose a PA and register: you will need to prove that you are the company\u2019s legal representative (Kbis), have a valid ID and meet the security requirements (usually two-factor authentication) required by the platform.<\/li>\n<li>Submit your directory registration request via your PA.<\/li>\n<li>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.<\/li>\n<li>The PA then automatically sends the information to the AIFE and the DGFiP.<\/li>\n<li>The directory uses this information to route your electronic invoices.<\/li>\n<\/ol>\n<p><strong>Looking to delegate the whole process?<\/strong> You can entrust this task to your <a href=\"https:\/\/www.anderlaine.com\/en\/contact-us\/\">chartered accountant with an opt-in mandate<\/a>.<\/p>\n<p>&nbsp;<\/p>                    <\/div>\r\n                               \r\n                                                    <div class=\"buttons\">\r\n                        \n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button button_primary\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/www.anderlaine.com\/en\/contact-us\/\">Get support with electronic invoicing <\/a><\/div>\n<\/div>\n\n                    <\/div>\r\n                            <\/div>\r\n        <\/div>\r\n    <\/div>\r\n<\/section>\n\n\r\n<section class=\"block-texte redac-secondaire-sans-img redac-focus-sans-img redac-focus gray\">\r\n    <div class=\"container\">\r\n        <div class=\"row\">\r\n            <div class=\"col-12\">\r\n                  \r\n                    <h2>Opt-in mandate: delegate your registration in the directory and ensure you choose the right PA <\/h2>\r\n                                                    <div class=\"text\">\r\n                        <h3>What is it?<\/h3>\n<p>The opt-in mandate is an <strong>electronic document<\/strong> that you sign electronically.<br \/>It officially empowers <strong>your chartered accountant <\/strong>to act on your behalf to ensure compliance with the e-invoicing reform.<\/p>\n<h3>What is it used for?<\/h3>\n<p>It allows you to legally delegate the two steps you must take to comply with electronic invoicing as a company subject to VAT:<\/p>\n<ol>\n<li><strong>Choosing your PA and informing<\/strong> the authorities.<\/li>\n<li><strong>Listing your company in the national directory<\/strong>.<\/li>\n<\/ol>\n<p><strong>Good news:<\/strong> <strong>the opt-in mandate is free<\/strong>.\u00a0<\/p>\n<h2>Why work with a chartered accountant?<\/h2>\n<p><strong>Your chartered accountant is a strategic partner that will support you in transitioning to paperless invoicing and ensuring compliance with the e-invoicing reform.<\/strong><\/p>\n<p>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.<\/p>\n<p>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.<\/p>\n<h3>What registration steps will be delegated to your chartered accountant?<\/h3>\n<p>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 <strong>your accountant will take care of all the technical and administrative steps<\/strong>:<\/p>\n<ul>\n<li><strong>Choosing or confirming the Approved Platform (PA)<\/strong> best suited to your business and how it operates.<\/li>\n<li><strong>Completing the PA registration process: checking the corporate details<\/strong> of your company and\/or your various establishments (SIREN\/SIRET, contact details, VAT status, legal representative).<\/li>\n<li><strong>Registering in the directory<\/strong> directly via the PA (e.g., Pennylane).<br \/>It will retrieve the corporate information and send it automatically.<\/li>\n<li><strong>Checking the compliance<\/strong> of data sent to the AIFE and the DGFiP.<\/li>\n<\/ul>\n<p>Once the registration has been confirmed, the information is automatically updated in the directory and your invoices can be properly routed.<\/p>\n<p><strong>The advantage:<\/strong> you avoid mistakes, save time and ensure you are compliant before the 2026 deadline.<\/p>\n<h2>Don\u2019t make these mistakes<\/h2>\n<ul>\n<li>Not choosing a PA \u2192 you won\u2019t be able to receive invoices.<\/li>\n<li>Choosing a PA that is not suited to your business.<\/li>\n<li><strong>Not updating the directory in the event of a change (address, PA, legal restructuring).<\/strong><\/li>\n<\/ul>                    <\/div>\r\n                               \r\n                                            <\/div>\r\n        <\/div>\r\n    <\/div>\r\n<\/section>\n\n\n<div id=\"mandate\"><\/div>\n\n\n\r\n<section class=\"redac-focus-sans-img redac-focus yellow trait\">\r\n    <div class=\"container\">\r\n        <div class=\"row\">\r\n            <div class=\"col-6\">\r\n                                                                    <h2>Do you need help with getting your company ready for electronic invoicing?<\/h2>\r\n                        \r\n                                       \r\n                            <\/div>\r\n            <div class=\"col-6\">\r\n                                                                                <div class=\"buttons\">\r\n                            \n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button button_primary\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/www.anderlaine.com\/en\/contact-us\/\">Discuss your case with an expert<\/a><\/div>\n<\/div>\n\n                        <\/div>\r\n                                    \r\n                \r\n            <\/div>\r\n        <\/div>\r\n    <\/div>\r\n<\/section>\n\n\n<div id=\"faq\"><\/div>\n\n\n<section class=\"block-accordeon\">\r\n    <div class=\"container\">\r\n                    <div class=\"box-inner\">\r\n                <h2>FAQ<\/h2>\r\n                <div class=\"description\">\r\n                                    <\/div>\r\n            <\/div>\r\n        \r\n        <div class=\"accordion\">\r\n                            <div class=\"accordion__item\">\r\n                    <div class=\"accordion__title\">\r\n                        <div class=\"accordion__arrow\"><\/div> \r\n                        <span class=\"accordion__title-text\">Who does the invoicing reform, and thus the directory, affect?<\/span>\r\n                    <\/div>\r\n                    <div class=\"accordion__content\">\r\n                                                    <p><strong>The reform affects all businesses subject to VAT, whether they are liable for VAT or&nbsp;<u>exempt<\/u>. They must have a PA.<\/strong><\/p>\n<ul>\n<ul>\n<li><strong>Businesses subject to VAT and liable for it:&nbsp;<\/strong><\/li>\n<ul>\n<li>1\/9\/2026: PA for receiving invoices<\/li>\n<li>1\/9\/2027: then for issuing (e-invoicing or e-reporting)<\/li>\n<\/ul>\n<li><strong>Retail and wholesale:&nbsp;<\/strong>PA for receiving invoices, then B2C e-reporting or B2B issuing (e-invoicing)<\/li>\n<li><strong>Hospitality:&nbsp;<\/strong>PA for receiving invoices, then e-reporting<\/li>\n<li><strong>Building and public works:&nbsp;<\/strong>certain accounting aspects (holdbacks, ongoing works) must be taken into account when choosing a PA<\/li>\n<li><strong>Non-commercial profits (<em>b&eacute;n&eacute;fices non commerciaux<\/em>, BNC):&nbsp;<\/strong>PA for receiving then e-invoicing or e-reporting<\/li>\n<ul>\n<li><strong>Private-practice professions (<em>professions lib&eacute;rales<\/em>):&nbsp;<\/strong>PA for receiving then e-invoicing or e-reporting<\/li>\n<li><strong>Healthcare professionals:&nbsp;<\/strong>PA for receiving invoices, not for issuing<\/li>\n<\/ul>\n<li><strong>Micro-enterprises:&nbsp;<\/strong>PA for receiving current invoices<\/li>\n<li><strong>Property investment companies (<em>soci&eacute;t&eacute; civile immobili&egrave;re<\/em>, SCI):&nbsp;<\/strong>PA if subject to VAT<\/li>\n<li><strong>Non-professional landlords of furnished accommodations (<em>loueur en meubl&eacute; non professionnel<\/em>, LMNP):&nbsp;<\/strong>PA if subject to VAT<\/li>\n<li><strong>Holding company<\/strong>: PA if subject to VAT<\/li>\n<\/ul>\n<\/ul>\n<ul>\n<li>Please note: this includes medical professions (doctors, nurses, physiotherapists, etc.), ski instructors, mountain guides, etc. These professions are&nbsp;<strong>subject to VAT<\/strong>&nbsp;in the legal sense (they engage in economic activity), but their operations are exempt under Articles 261 <em>et seq.<\/em> 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).&nbsp;<\/li>\n<\/ul>                                                \r\n                                                                    <\/div>\r\n                <\/div>\r\n                            <div class=\"accordion__item\">\r\n                    <div class=\"accordion__title\">\r\n                        <div class=\"accordion__arrow\"><\/div> \r\n                        <span class=\"accordion__title-text\">Is registering in the directory free?<\/span>\r\n                    <\/div>\r\n                    <div class=\"accordion__content\">\r\n                                                    <p>Yes. What you may have to pay: support to help ensure compliance.<\/p>                                                \r\n                                                                    <\/div>\r\n                <\/div>\r\n                            <div class=\"accordion__item\">\r\n                    <div class=\"accordion__title\">\r\n                        <div class=\"accordion__arrow\"><\/div> \r\n                        <span class=\"accordion__title-text\">Can I change my PA at a later date?<\/span>\r\n                    <\/div>\r\n                    <div class=\"accordion__content\">\r\n                                                    <p>Yes. You will then need to update the directory.<\/p>                                                \r\n                                                                    <\/div>\r\n                <\/div>\r\n                            <div class=\"accordion__item\">\r\n                    <div class=\"accordion__title\">\r\n                        <div class=\"accordion__arrow\"><\/div> \r\n                        <span class=\"accordion__title-text\">What are the penalties for breaching the invoicing rules?<\/span>\r\n                    <\/div>\r\n                    <div class=\"accordion__content\">\r\n                                                    <p><em>&ldquo;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 &euro;15 per invoice.&rdquo;&nbsp;<\/em><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000046869201#:~:text=II.,une%20amende%20de%2015%20%E2%82%AC.\" target=\"_blank\" rel=\"noopener\"><em>Article 1737, II of the French General Tax Code (Code G&eacute;n&eacute;ral des Imp&ocirc;ts, CGI).<\/em><\/a><\/p>                                                \r\n                                                                    <\/div>\r\n                <\/div>\r\n                    <\/div>\r\n        <div class=\"buttons\">\r\n                    <\/div>\r\n    <\/div>\r\n<\/section>\n\n\r\n<section class=\"block-texte redac-secondaire-sans-img redac-focus-sans-img redac-focus gray\">\r\n    <div class=\"container\">\r\n        <div class=\"row\">\r\n            <div class=\"col-12\">\r\n                                                    <div class=\"text\">\r\n                        <p><strong>Sources :<\/strong><\/p>\n<ul>\n<li>French Ministry of Economy &mdash; DGFiP, <em>Facturation &eacute;lectronique<\/em>, 2024 &mdash; https:\/\/www.economie.gouv.fr\/facturation-electronique<\/li>\n<li>AIFE &mdash; Chorus Pro \/ Documentation officielle, 2024 &mdash; <a href=\"https:\/\/chorus-pro.gouv.fr\" target=\"_blank\" rel=\"noopener\">https:\/\/chorus-pro.gouv.fr<\/a><\/li>\n<li>AIFE &ndash; Chorus Pro <a href=\"https:\/\/portail.chorus-pro.gouv.fr\/aife_documentation\" target=\"_blank\" rel=\"noopener\">https:\/\/portail.chorus-pro.gouv.fr\/aife_documentation<\/a><\/li>\n<\/ul>                    <\/div>\r\n                               \r\n                                            <\/div>\r\n        <\/div>\r\n    <\/div>\r\n<\/section>","protected":false},"excerpt":{"rendered":"","protected":false},"author":5,"featured_media":686639,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":"","spc_primary_category":0,"spc_primary_type-de-contenu":0},"categories":[294],"tags":[],"type-de-contenu":[297],"class_list":["post-634260","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-expert-advice","type-de-contenu-fiche-pratique-en"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.anderlaine.com\/en\/wp-json\/wp\/v2\/posts\/634260","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.anderlaine.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.anderlaine.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.anderlaine.com\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.anderlaine.com\/en\/wp-json\/wp\/v2\/comments?post=634260"}],"version-history":[{"count":20,"href":"https:\/\/www.anderlaine.com\/en\/wp-json\/wp\/v2\/posts\/634260\/revisions"}],"predecessor-version":[{"id":686641,"href":"https:\/\/www.anderlaine.com\/en\/wp-json\/wp\/v2\/posts\/634260\/revisions\/686641"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.anderlaine.com\/en\/wp-json\/wp\/v2\/media\/686639"}],"wp:attachment":[{"href":"https:\/\/www.anderlaine.com\/en\/wp-json\/wp\/v2\/media?parent=634260"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.anderlaine.com\/en\/wp-json\/wp\/v2\/categories?post=634260"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.anderlaine.com\/en\/wp-json\/wp\/v2\/tags?post=634260"},{"taxonomy":"type-de-contenu","embeddable":true,"href":"https:\/\/www.anderlaine.com\/en\/wp-json\/wp\/v2\/type-de-contenu?post=634260"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}