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Business · French law

French e-invoicing: choose an approved platform

Choosing an approved French e-invoicing platform involves more than a subscription price. Check the provider’s legal scope, directory agreement, invoice receipt, statuses, interoperability and switching terms. Compatible software is not necessarily the approved platform. This worksheet prepares questions and evidence; it neither certifies a supplier nor claims a technical connection with Julie. Current official approval must be checked separately.

Informational guide. An independent qualified legal review has not been completed.

What you leave withA requirements-and-questions pack for comparing providers.

Start with the practical section

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Illustrative conversation
Example question

Does emailing a PDF constitute an approved-platform service?

Julie Illustration

No. An emailed PDF alone establishes neither an approved platform’s identity nor its service. Separate software, platform and directory.

Read the references

Choosing an approved invoicing platform? We can prepare requirements and evidence questions without certifying a provider or connecting your software.

French law

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Which need differs from the reform timetable itself?

Choosing an approved platform means identifying who provides prescribed invoice and data functions. Knowing the reform timetable does not verify a contract or integration.

Separate your software, the platform supplying the service and contractual commitments. PDF export or a commercial claim does not establish all three.

Which need differs from the reform timetable itself?
ElementSelection question
Existing softwareWhich functions are actually supplied?
Approved platformWhich entity and current status need checking?
Directory agreementWho authorises which update?
ContractAre service, cost, continuity and exit documented?

References : Code général des impôts · 289bis

Who supplies the approved-platform service?

Verify platform identity and current status against the official source. The live DGFiP list could not be checked during research; this guide certifies no individual provider.

Request evidence corresponding to the contracting entity and proposed functions. A badge, integration announcement or reseller does not replace checking the actual supplier.

References : Code général des impôts · 289bis · Code général des impôts · 289E · Code général des impôts · II-242noniesE

Which agreement authorises directory updates?

Directory updates require the prescribed formal, dated and signed taxpayer or representative agreement. It identifies parties, affected addresses and intended date.

Retain that agreement for three years after it ceases to have effect. This period is not a blanket archive guarantee for every invoice.

References : Code général des impôts · 289bis · Code général des impôts · II-242noniesEbis

How can a usable requirements pack be prepared?

The requirements pack separates documented, missing and unknown items. Missing platform identity and directory agreement become priority questions.

No questions on those two points does not certify the whole arrangement. Other functions, contractual conditions and current status still require checking.

Prepare platform questions

Separate software, approved platform and directory agreement.

Missing or unknown items become questions. No overall compliance score.

References : Code général des impôts · 289bis · Code général des impôts · 289E · Code général des impôts · II-242noniesE · Code général des impôts · II-242noniesEbis

Is PDF-export software enough without an identified platform?

The fictional software exports PDFs, but platform identity and directory agreement are undocumented. Both priority questions therefore remain.

The matrix decides no overall compliance status, connects no account and sends no invoice or data to a supplier.

Worked example · fictional facts

Fictional example: a company has PDF-export software but no verified platform identity or documented directory agreement. The pack produces two priority questions. It does not certify compliance or start a connection.

References : Code général des impôts · 289bis · Code général des impôts · 289E · Code général des impôts · II-242noniesE · Code général des impôts · II-242noniesEbis

Which functions and interoperability evidence should be requested?

The prescribed perimeter includes invoice operations, directory identification of recipients, interoperability, statuses and relevant data transmission. Those duties do not prove that particular software already performs them.

Request a verifiable description of each participant’s role, contractual documents and functional evidence. This page tests no API and announces no Julie platform connection.

References : Code général des impôts · 289E · Code général des impôts · II-242noniesE

How does technical switching differ from contract termination?

Technical mobility and contract ending are separate matters. The directory process does not determine service-contract validity, performance or termination.

These periods relate to separate events and statutory conditions; they create neither automatic fee cancellation nor universal notice.

How does technical switching differ from contract termination?
Mobility stepStatutory referenceStarting event
Inform departure platformTwo jours ouvrablesPrescribed arrival-platform event
Limited departure-platform objectionFive jours ouvrablesInformation received under the process
Directory updateFifteen jours ouvrablesRelevant express or tacit agreement

References : Code général des impôts · II-242noniesEter

Which duties and information continue after switching?

After switching, the former platform maintains prescribed status services for one year. Required continuity information is supplied on request within the stated five jours ouvrés during that period.

These duties do not make every purchased service continue free. Compare the text, directory agreement and exit/data-retention terms.

References : Code général des impôts · II-242noniesEquater

What else should you check?

Does emailing a PDF constitute an approved-platform service?

No. An emailed PDF alone establishes neither an approved platform’s identity nor its service. Separate software, platform and directory.

References : Code général des impôts · 289bis · Code général des impôts · 289E · Code général des impôts · II-242noniesE

Does a marketing badge prove current official registration?

No. Verify the entity’s current status against the official source. The live list could not be checked during this research.

References : Code général des impôts · 289bis · Code général des impôts · 289E · Code général des impôts · II-242noniesE

Does technical mobility cancel the old contract’s charges?

No. Directory mobility decides neither contractual termination nor fees. Read commercial commitments separately.

References : Code général des impôts · II-242noniesEter

Does three-year agreement retention mean complete invoice archiving?

No. Three years concerns retaining the agreement after it ceases to have effect. It is not a general archive rule for every invoice.

References : Code général des impôts · II-242noniesEbis

Is Julie claimed to be connected to these platforms?

No. Julie can help understand documents and contractual questions. This guide claims no technical connection to an approved platform.

References : Code général des impôts · 289E · Code général des impôts · II-242noniesE

Which sources support this page?

Official texts remain in French. The explanations above describe French law. A source check records a reading date; it is not qualified legal review.

  1. Code général des impôts · 289bisSource checked : · Version from 2026-02-21
  2. Code général des impôts · 289ESource checked : · Version from 2026-02-21
  3. Code général des impôts · II-242noniesESource checked : · Version from 2026-07-29
  4. Code général des impôts · II-242noniesEbisSource checked : · Version from 2026-07-29
  5. Code général des impôts · II-242noniesEterSource checked : · Version from 2026-07-29
  6. Code général des impôts · II-242noniesEquaterSource checked : · Version from 2026-07-29
  7. Service Public · facturation électronique et plateformesSource checked :