France’s E-Invoicing Mandate: SIREN, Directories, and Platform Registration

• France’s e-invoicing system relies on two directories: the legal directory (INSEE, all entities via SIREN) and the taxpayer directory (DGFiP, only VAT-subject entities).
• A business can appear in the legal directory but still be missing from the taxpayer directory if its VAT status or tax records are not properly recognized.
• SIREN is the main legal identifier, while the addressing line is used to route invoices and is often the same as the SIREN by default.
• Approved platforms can register addressing lines only for existing SIRENs; they cannot add a missing SIREN to the taxpayer directory.
• If a VAT taxpayer is missing from the taxpayer directory, the issue must be corrected directly with DGFiP.

Source: avalara.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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