France expands electronic invoicing directory for 1.2 million businesses

France is implementing a major electronic invoicing reform that requires all VAT-registered businesses to be capable of receiving electronic invoices by September 1, 2026. This deadline applies to all structures, including micro-entrepreneurs, artisans, and self-employed individuals, despite common misconceptions that the obligation only begins in 2027.

To facilitate this transition, the national electronic invoicing directory, managed by the AIFE (Agence pour l’informatique financière de l’État), has expanded to include approximately 1.2 million new registrants, such as auto-entrepreneurs and managers of real estate investment companies (SCI). This directory serves as a central repository that links SIREN or SIRET numbers to a chosen invoicing platform, allowing suppliers to know how to send electronic documents.

While the state maintains a public portal to act as a directory and data concentrator, it no longer serves as a free platform for exchanging invoices. Instead, businesses must utilize an approved Partner Dematerialization Platform (PDP) to issue, receive, and transmit invoicing data to the DGFiP (Direction générale des Finances publiques).