L'Annuaire

What is L'Annuaire?

L'Annuaire is the central directory at the heart of France's e-invoicing reform from September 2026, maintained by the national portal (PPF). For every company registered in France, it records which accredited platform (PA, such as Inexchange) the company uses to send and receive e-invoices, linked to the company's SIREN number. It works like an official address book for the entire system, which means that a sender can always look up where an invoice needs to be delivered, without having to arrange this with each trading partner individually.

What L'Annuaire does

For each company, L'Annuaire holds the routing information that makes delivery possible: the SIREN number, the company's chosen platform, and the details needed to reach it. When a supplier sends an invoice, the system looks the recipient up in L'Annuaire to find which platform to deliver to. The directory is kept current as companies join the system or change platform, so invoices are always routed to the right place.

L'Annuaire in the French 5-corner model

France uses the 5-corner model, in which your platform and your customer's platform (corners 2 and 3) exchange the invoice directly between them. L'Annuaire, maintained by the PPF as the fifth corner, is what makes that routing possible. It lets the sender's platform know which platform the recipient uses. Without a correct entry in L'Annuaire, an invoice cannot be delivered.

What L'Annuaire means for your business

You do not need to worry about registering in L'Annuaire yourself. Your accredited platform handles this for you and keeps your entry up to date, including your SIREN and your chosen platform. This is exactly why choosing an accredited platform matters, because it is what puts your business on the map so partners can send you invoices. A provider like Inexchange handles your registration and any later updates for you.