The directory serves as a central resource where companies can check which businesses are subject to the e-invoicing mandate, identify their authorised platform providers, and access electronic billing addresses.

The French tax administration (DGFiP), together with the Agency for State Financial Information Technology (AIFE), launched an electronic invoicing directory  on 18 September 2025 to help taxpayers prepare for upcoming B2B electronic-invoicing (e-invoicing) requirements.

The directory serves as a central resource where companies can check which businesses are subject to the e-invoicing mandate, identify their authorised platform providers, and access electronic billing addresses.

To further support taxpayers ahead of the e-invoicing and e-reporting obligations starting in September 2026, the French government introduced 10 measures designed to simplify compliance. These include simplified VAT calculation methods for B2C profit margins, administrative relief for entities without a SIREN number, and a deferral of compliance for non-established taxable persons until September 2027.

Earlier, the French government announced new simplification and easement measures for mandatory e-invoicing and e-reporting, ahead of the 2026-27 compliance deadline.