The French tax administration (DGFiP) and State Financial IT Agency (AIFE) launched a public consultation service for the electronic invoicing directory on 18 September 2025, marking a key milestone in France's mandatory B2B electronic invoicing reform.
The directory serves as the central reference system for companies and public entities subject to electronic invoicing obligations, recording which approved platform manages each entity's data and their electronic invoicing addresses. Nearly 80 approved platforms have connected to the directory and begun updating client invoicing addresses, with over 120,000 companies now ready to exchange electronic invoices through registered addresses.
The new online service allows users to verify if a company falls under the reform scope, identify its reception platform, and obtain its electronic invoicing address. Access is free for all interested parties including businesses, third-party declarants, advisors, clients and suppliers.
AIFE confirmed the upcoming launch of a 'Declaration' service for mandatory invoicing data (e-invoicing), transaction and payment data (e-reporting) transmission to tax authorities. This will complement the directory to complete the expected toolset for market participants.
Context
These developments prepare for the February 2026 pilot phase allowing real-world testing without administrative sanctions, ahead of the first legal obligation on 1 September 2026. Companies must select their platform before this date. The reform represents France's implementation of mandatory real-time reporting requirements, positioning the country at the forefront of European electronic invoicing digitalization efforts.
