The e-invoicing directory: the reform’s address book
First check that your customer’s SIREN is well formed: it is the key the directory uses to find their platform.
This SIREN is
Well formed
The check digit is right. Then check that the business exists and is in the directory.
| SIREN | 404 833 048 |
| Derived EU VAT number | FR83404833048 |
| Where it goes on the invoice | Customer block, item 1° |
Format check only, done in your browser; no register is queried.
Prepared by Radif Partners · Method · Tax code, BOFiP and approved-platform list checked on 25 October 2026
The e-invoicing directory is the reform’s central address book. Kept by the tax authority, it shows for each taxable business the approved platform that receives its invoices, and possibly more precise addresses per establishment or department. When you submit an invoice, your platform queries the directory with your customer’s SIREN to know which platform to send it to. You do not have to sign up yourself: the platform you choose declares your business and keeps your details up to date. If you switch platforms, the new one updates the directory within a period set by the decree of 27 July 2026, at most 15 working days. A business missing from the directory cannot receive e-invoices, which holds up its suppliers and exposes it, after formal notice, to the fine for not receiving. The directory can be looked up online, on the public invoicing portal.
What the directory is for
Without a directory, every supplier would have to know every customer’s platform. The official directory solves this: it links each SIREN to one or more receiving addresses. Platforms look it up for each send, and the tax authority uses it to know which platform to query. The BOFiP on data makes the customer’s SIREN the key to this routing, hence the importance of the new mention.
| Who | Role in the directory |
|---|---|
| The tax authority | Keeps and publishes the directory |
| Your platform | Lists you and updates your addresses |
| Your supplier’s platform | Looks it up to send you invoices |
| You | Check your details and your customers’ |
Being listed correctly
Listing happens when you open your account with your platform. Then check, in the public directory, that your SIREN appears with the right platform. If you want some invoices to reach a particular establishment or department, declare it through your platform, and give the matching code to your suppliers. A mistake at this stage sends invoices to the wrong place, or nowhere at all.
This SIREN is
This SIREN is
Well formed
| SIREN | 987 654 324 |
| Derived EU VAT number | FR14987654324 |
| Where it goes on the invoice | Customer block, item 1° |
When you switch platforms
The decree of 27 July 2026 governs the switch: the new platform updates the directory within 15 working days, then a synchronisation of at least 3 working days comes before the switch. Meanwhile, invoices keep arriving at the former one. The timeline on the page on choosing a platform shows these steps on a calendar.
Looking up the directory before invoicing
Before your first e-invoice to a customer, look them up in the directory. If they are listed, note their platform and any department codes. If not, tell them before your issuing date: they have themselves had to be able to receive since September 2026, as the receiving page explains. The SIREN check also avoids typing errors, which are enough to make an invoice impossible to route.
For a file of several hundred customers, ask your platform whether it offers a bulk check: it can compare your list with the directory and flag missing or wrong SIREN numbers before the first send.