{"id":634260,"date":"2025-11-21T15:39:48","date_gmt":"2025-11-21T14:39:48","guid":{"rendered":"https:\/\/www.anderlaine.com\/?p=634260"},"modified":"2025-12-05T11:39:23","modified_gmt":"2025-12-05T10:39:23","slug":"electronic-invoicing-directory","status":"publish","type":"post","link":"https:\/\/www.anderlaine.com\/en\/electronic-invoicing-directory\/","title":{"rendered":"Electronic invoicing directory: role and obligations"},"content":{"rendered":"\r\n<section class=\"redac-focus yellow media-right\">\r\n    <div class=\"container\">\r\n        <div class=\"row\">\r\n            <div class=\"col-5\">\r\n                <div class=\"box-inner\">\r\n                    \r\n                                            <div class=\"summary\">\r\n                            <p>The <a href=\"https:\/\/www.anderlaine.com\/en\/electronic-invoicing-in-france-get-ready\/\">electronic invoicing<\/a> reform hit a new milestone with the launch of the centralised directory on <strong>18 September 2025<\/strong>. This service features a <strong>centralised database of the companies and public bodies affected by the reform<\/strong>, indicating <strong>which approved platform they have chosen<\/strong> and specifying <strong>the electronic invoicing address<\/strong> to use to properly send invoices.<br \/><br \/>This online service was launched upstream of the <strong>1 September 2026<\/strong> 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.<br \/><br \/>That&rsquo;s why correctly registering their data in the directory is key. In this article, we&rsquo;ll explain its role, how it works and how to register properly, or to whom you can delegate the process.<\/p>\n<p>&nbsp;<\/p>                        <\/div>\r\n                    \r\n                                    <\/div>\r\n                \r\n            <\/div>\r\n            <div class=\"col-7\">\r\n                <img loading=\"lazy\" decoding=\"async\" width=\"737\" height=\"464\" src=\"https:\/\/www.anderlaine.com\/wp-content\/uploads\/2025\/11\/annuaire-facturation-electronique-tout-savoir.jpg\" class=\"img-responsive\" alt=\"Tout savoir sur l&#039;annuaire central de la facturation electronique\" srcset=\"https:\/\/www.anderlaine.com\/wp-content\/uploads\/2025\/11\/annuaire-facturation-electronique-tout-savoir.jpg 737w, https:\/\/www.anderlaine.com\/wp-content\/uploads\/2025\/11\/annuaire-facturation-electronique-tout-savoir-300x189.jpg 300w\" sizes=\"auto, (max-width: 737px) 100vw, 737px\" \/>            <\/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 directory is a <strong>national repository<\/strong> listing all the companies affected by the reform.<\/li>\n<li>It enables <strong>automatic routing<\/strong> of electronic invoices between suppliers and clients.<\/li>\n<li>To register, you need to first <strong>choose an approved platform (plateforme agr&eacute;&eacute;e, PA).<\/strong> You can delegate this to your chartered accountant via the <a href=\"https:\/\/www.anderlaine.com\/en\/electronic-invoicing-directory\/#mandate\">opt-in mandate<\/a>.<\/li>\n<li>If you do not pick a PA and are not listed in the directory,<strong> your electronic invoices will cease to be received or transmitted<\/strong> after 1 September 2026.<\/li>\n<li>Here&rsquo;s the reform timetable as a reminder: <strong>from 1 September 2026, all businesses<\/strong>, no matter their size, must be able to <strong>receive electronic invoices<\/strong> via their PA.<\/li>\n<li><strong>The directory uses your company&rsquo;s SIREN as the main identifier to guarantee unique and error-free referencing.<br \/><\/strong><\/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                                                    <div class=\"text\">\r\n                        <h2>What is the electronic invoicing directory?<\/h2>\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&rsquo;Informatique Financi&egrave;re de l&rsquo;&Eacute;tat, <strong>AIFE<\/strong>),<\/li>\n<li>The Public Finances Directorate General (Direction G&eacute;n&eacute;rale des Finances Publiques, <strong>DGFiP<\/strong>).<\/li>\n<\/ul>\n<p>It&rsquo;s a centralised national database that lists all businesses subject to VAT, leveraging the experience of the government&rsquo;s public procurement platform, Chorus Pro.<\/p>\n<p><strong>It mainly relies on company SIREN numbers, which you enter to access the directory and ensure that your company is uniquely identified.<\/strong><\/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&rsquo;ll go over these points in more detail later.<\/p>\n<p style=\"padding-left: 120px\"><br \/><br \/><picture class=\"wp-picture-635196\" style=\"display: contents;\"><source type=\"image\/avif\" srcset=\"https:\/\/www.anderlaine.com\/wp-content\/uploads\/2025\/11\/the-directory-png.avif 737w, https:\/\/www.anderlaine.com\/wp-content\/uploads\/2025\/11\/the-directory-300x300-png.avif 300w, https:\/\/www.anderlaine.com\/wp-content\/uploads\/2025\/11\/the-directory-150x150-png.avif 150w\" sizes=\"auto, (max-width: 737px) 100vw, 737px\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-635196 size-full\" src=\"https:\/\/www.anderlaine.com\/wp-content\/uploads\/2025\/11\/the-directory.png\" alt=\"\" width=\"737\" height=\"737\" srcset=\"https:\/\/www.anderlaine.com\/wp-content\/uploads\/2025\/11\/the-directory.png 737w, https:\/\/www.anderlaine.com\/wp-content\/uploads\/2025\/11\/the-directory-300x300.png 300w, https:\/\/www.anderlaine.com\/wp-content\/uploads\/2025\/11\/the-directory-150x150.png 150w\" sizes=\"auto, (max-width: 737px) 100vw, 737px\" \/><\/picture><\/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:\/\/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                  \r\n                    <h2>What is the directory\u2019s role?<\/h2>\r\n                                                    <div class=\"text\">\r\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><strong>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.<\/strong><\/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&rsquo;t circulate if you don&rsquo;t 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 &euro;15 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&rsquo;s 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 accountant with an opt-in mandate.<\/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\/electronic-invoicing-directory\/#mandate\">How to delegate to your accountant? Everything you need to know about opt-in mandates.<\/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>What is an addressing level?<\/h2>\r\n                                                    <div class=\"text\">\r\n                        <p>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.<\/p>\n<p>Addressing can be done at two levels:<\/p>\n<ul>\n<li>SIREN level (company level): all invoices are sent to the same Approved Platform (PA) and to the company&rsquo;s unique e-invoicing address.<\/li>\n<li>SIRET level (establishment 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<p>&nbsp;<\/p>\n<h2>An Approved Platform (PA) is required starting in 2026<\/h2>\n<h3><strong>What is it?<\/strong><\/h3>\n<p>A PA is a <strong>State-certified platform<\/strong>.<br \/>It ensures electronic invoices are sent securely between companies and public authorities.<\/p>\n<h3><strong>What is it for?<\/strong><\/h3>\n<ul>\n<li>Receiving electronic invoices.<\/li>\n<li>Issuing electronic invoices.<\/li>\n<li>Sending tax data.<\/li>\n<\/ul>\n<h3><strong>Why is it essential?<\/strong><\/h3>\n<p>From <strong>1 September 2026<\/strong>, all French businesses subject to VAT (whether liable for it or exempt) must use a PA. <a href=\"https:\/\/www.anderlaine.com\/en\/electronic-invoicing-directory\/#faq#mandate\">Learn more about the companies affected&nbsp;<\/a><\/p>\n<p>Without a PA:<\/p>\n<ul>\n<li>You can&rsquo;t receive invoices anymore (power, telecoms, structured suppliers, etc.);<\/li>\n<li>You risk <strong>service disruptions<\/strong> in your administrative chain.<\/li>\n<\/ul>\n<h3><strong>Choosing a PA<\/strong><\/h3>\n<p>There are over 100 PAs on the market. <br \/><strong>\ud83d\udc49<\/strong> The tax authorities have provided<strong> an <\/strong><a href=\"https:\/\/www.impots.gouv.fr\/liste-des-plateformes-agreees-immatriculees\" target=\"_blank\" rel=\"noopener\"><strong>official list of Approved Platforms registered with the DGFiP, which you can view here<\/strong><\/a><strong> (updated regularly).<\/strong><\/p>\n<p>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 <a href=\"https:\/\/www.anderlaine.com\/expert-comptable-pennylane\/\"><strong>Pennylane<\/strong><\/a> because of:<\/p>\n<ul>\n<li>its reliability,<\/li>\n<li>its user-friendliness,<\/li>\n<li>the robustness of its technology,<\/li>\n<li>how it meets our corporate clients&rsquo; needs.<\/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=\"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: choose your PA securely and delegate your directory registration<\/h2>\r\n                                                    <div class=\"text\">\r\n                        <p><strong>What is it?<\/strong><\/p>\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<p><strong>What is it used for?<\/strong><\/p>\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>\ud83d\udc49 <\/strong><strong>Good news:<\/strong> <strong>the opt-in mandate is free<\/strong>. Reach out to your accountant to learn more about the terms and conditions for this mandate for you.<\/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<p>&nbsp;<\/p>\n<h3>What registration steps will be delegated to your chartered accountant?&nbsp;<\/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<p>&nbsp;<\/p>\n<h3>Don&rsquo;t make these mistakes<\/h3>\n<ul>\n<li>Waiting until 2026 to act (risk of administrative bottleneck).<\/li>\n<li>Not choosing a PA &rarr; you won&rsquo;t 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\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>Have any questions ? <\/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":626489,"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":5,"href":"https:\/\/www.anderlaine.com\/en\/wp-json\/wp\/v2\/posts\/634260\/revisions"}],"predecessor-version":[{"id":635434,"href":"https:\/\/www.anderlaine.com\/en\/wp-json\/wp\/v2\/posts\/634260\/revisions\/635434"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.anderlaine.com\/en\/wp-json\/wp\/v2\/media\/626489"}],"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}]}}