France E-Invoicing Directory: SIREN, SIRET and Routing
For transactions subject to France’s electronic-invoicing obligation, the target invoice route is through a plateforme agréée (PA). The supplier’s PA uses the French e-invoicing directory, known as the annuaire, to obtain the information needed to address an invoice to the recipient’s receiving PA.
Table of Contents
For transactions subject to France’s electronic-invoicing obligation, the target invoice route is through a plateforme agréée (PA). The supplier’s PA uses the French e-invoicing directory, known as the annuaire, to obtain the information needed to address an invoice to the recipient’s receiving PA.
The relevant recipient information can include a SIREN, a SIRET and, where the recipient has configured one, an internal routing code.
The central point is straightforward:
- A SIREN identifies a legal entity.
- A SIRET identifies an establishment of that legal entity.
- An internal routing code, where used, can direct the invoice to a more specific destination within the recipient’s organisation.
- The Annuaire provides the information needed for the supplier’s PA to route the invoice to the recipient’s receiving PA.
Key Takeaways
- The French e-invoicing directory, or annuaire de la facturation électronique, supports the correct addressing of electronic invoices.
- SIREN identifies a French legal entity.
- SIRET identifies an establishment of that legal entity.
- An internal routing code may provide a more specific destination within an organisation where the recipient has configured one.
- Not every invoice requires a SIRET or routing code. The required addressing information depends on the recipient’s directory and reception configuration.
- Businesses that have difficulty identifying a customer’s receiving PA should check the relevant recipient information and work with their PA or provider.
What Is the French E-Invoicing Annuaire?
The French e-invoicing Annuaire is the central directory used to address and route electronic invoices to the recipient’s chosen receiving platform.
The official guidance states that the Annuaire is made available to PAs and contains the information necessary to address invoices to the recipient’s receiving platform. It is not simply a public company-search service. Its function in the e-invoicing system is to support routing to the PA selected by the recipient.
The directory covers private and public entities liable for VAT that fall within the scope of the reform. The operational point is that a receiving business must be identifiable in the Annuaire so invoices can be addressed to its receiving PA. A supplier does not need an Annuaire entry merely to send an invoice.
What Is a SIREN?
A SIREN identifies a French legal entity.
For e-invoicing purposes, a recipient may be identified at the legal-entity level. Earlier official technical documentation describes SIREN as the minimum identification level for a recipient in the directory.
A SIREN identifies the legal entity, but it does not necessarily identify a particular establishment or internal invoice-processing destination.
For an organisation that receives invoices at the legal-entity level, the SIREN can therefore be sufficient for recipient identification.
What Is a SIRET?
A SIRET identifies an establishment of a legal entity.
A business may have one SIREN and several establishments, each with its own SIRET. A SIRET therefore provides more detailed recipient identification where invoice reception needs to be associated with a particular establishment.
What Is an Internal Routing Code?
An internal routing code is additional information that a recipient may use to route invoices more precisely within its organisation.
Official technical material describes it as an internal routing code chosen by the company for receipt at a level more detailed than the SIRET.
It can direct invoices to a particular internal service or processing location. It is not required for every recipient or invoice and does not replace the SIREN or SIRET used to identify the recipient.
How Does Invoice Addressing Work?
In the target process, the supplier sends an electronic invoice through its PA. The directory provides the information needed to address the invoice to the recipient’s receiving PA. The recipient’s PA then receives the invoice for the recipient.
The appropriate identification information depends on the recipient’s directory and reception configuration. The recipient may be addressed at the legal-entity level using a SIREN, at the establishment level using a SIRET, or at a more detailed internal destination where an internal routing code has been configured.
The Annuaire combines recipient identity, the chosen receipt-addressing level, the receiving PA, and the active status of the addressing line. A legal name or basic customer record alone is therefore not enough to establish the current route.
The official documentation does not support a blanket rule that every invoice must contain a SIRET or a routing code. Earlier technical documentation specifically indicates that, where a recipient receives invoices at SIREN level, a SIRET and internal routing code are not required.
Why Does Recipient Information Matter?
Correct recipient information is important because the supplier needs to identify the appropriate receiving PA for the customer.
If a business cannot identify the receiving PA for its customer, it should check the relevant recipient information and the active Annuaire route, including:
- Customer SIREN
- SIRET where applicable
- Recipient establishment
- Receiving configuration
- Routing code where applicable
- Business name and customer-provided information
The business should also contact its PA or provider to establish whether the issue is caused by incorrect information, a missing update, or a routing problem. If necessary, it should confirm the expected reception information with the customer.
Annuaire and Plateforme Agréée: What Is the Difference?
The Annuaire and the PA have different functions.
The Annuaire provides the information necessary to address an electronic invoice to the recipient’s receiving PA.
The Plateforme Agréée issues, transmits and receives electronic invoices. It may also convert formats as needed and transmits the required invoice, transaction and payment data to the tax administration.
What Is an Addressing Line?
The Annuaire contains a unique code ligne d’adressage for each invoice-receipt configuration. This line links the recipient’s SIREN, and where relevant its SIRET and routing code, with the receiving PA and the active status of that receipt destination.
In the technical routing process, the platform can use this addressing-line code where it is available. If it is not available, routing can rely on the recipient’s configured SIREN, SIRET, and routing-code combination. The practical lesson is that a legal name or a basic customer record alone is not enough: the invoice must carry data that matches an active Annuaire route.
What Happens If a Customer Has Multiple Receiving Destinations?
A business may have several establishments or may configure invoice reception at different levels within its organisation.
The recipient information recorded in the directory determines the appropriate addressing configuration. Depending on that configuration, the invoice may be addressed using the legal entity’s SIREN, a specific establishment’s SIRET or an internal routing code where one has been configured.
For suppliers, this means that the customer’s legal name alone may not always provide enough information to determine the receiving destination. The relevant SIREN, SIRET and other reception information should be validated against the Annuaire rather than treated as static ERP master data.
Does Every Invoice Need a SIRET?
Not necessarily.
The addressing level depends on the recipient’s configuration in the e-invoicing directory.
A recipient can be identified at SIREN level, at SIRET level, or with an internal routing code where configured. There is therefore no blanket rule that every French e-invoice must always contain a SIRET or routing code.
Conclusion
The French e-invoicing directory supports invoice addressing to the recipient’s receiving PA.
A SIREN identifies the legal entity. A SIRET identifies an establishment. Where the recipient has configured one, an internal routing code can direct the invoice to a more specific internal destination.
The information required depends on the recipient’s directory and reception configuration. Not every invoice requires all three elements.
If a routing issue arises, businesses should check the relevant SIREN, SIRET, recipient establishment, business name, contractual information and customer-provided reception data. They should also work with their PA or provider and, where necessary, confirm the expected reception information with the customer.
Official Sources
Does Annuaire Data Change?
Annuaire data is not static. An organisation can change its receiving PA, add an establishment, revise a routing code, or deactivate a receiving destination.
Businesses should therefore define a process for validating directory data before sending invoices and for managing changes in customer master data. SIREN and SIRET collection should not be treated as a one-time onboarding task.
For implementation teams, the practical rule is to synchronise or validate ERP customer data against the Annuaire at the time of sending where the architecture permits it. The directory should remain the source of truth for current routing information.
A Practical Routing Example
Consider a French retail group with one legal entity and several establishments. The group's SIREN identifies the legal entity. A Lyon distribution establishment has its own SIRET, and that establishment has configured an internal routing code for facilities invoices.
The supplier's PA must use the active Annuaire configuration to identify the group's designated receiving PA and the correct internal destination. Using only the corporate name, or using an old SIRET from an ERP record, may not produce a valid route.
This is why routing data should be treated as operational master data rather than a simple company-identification field.
Pre-Go-Live Routing Checklist
Before sending production invoices, confirm that customer master data can store and validate:
- Customer legal entity name
- Customer SIREN
- SIRET where applicable
- Routing code where applicable
- Active Annuaire addressing line
- Receiving PA
- Applicable invoice format
- Effective dates or status information where relevant
- Owner for resolving routing errors
The goal is not to collect every possible identifier for every customer. The goal is to hold the identifiers and routing information that match the customer's actual Annuaire configuration.
About the Author
Swathy
Content Marketer
I’m a Content Marketer at Complyance, focused on e-invoicing. Over the years, I’ve created a wide range of content, including blog posts, whitepapers, and product guides, which have supported Complyance’s growth across markets such as the UAE and EU regions. My goal is to deliver content that is comprehensive, clear, accurate, and easy to understand, no matter how complex the topic.
