The central directory (annuaire), run by the PPF, tells platforms where to deliver each invoice, keyed on company IDs (SIREN/SIRET). Wrong or outdated IDs in your customer and supplier records mean invoices that never arrive.
What to do
1
Audit your customer master data: verify every French customer's SIREN/SIRET now
2
Verify your own registration details are current
3
Fix data hygiene before September 2026 — this is the #1 cause of failed e-invoice delivery in every country that has gone live
Risk if ignored: No direct fine, but undeliverable invoices = unpaid invoices.
✓ Verified against sources on 2026-08-01 · updated when the regulation changes