France e-invoicing reform
Starting 1 September 2026, Criteo entities located in France will issue invoices in a structured electronic format when the invoice falls within the scope of French regulations. This article explains which invoices are concerned, how electronic routing works, and what billing information you may need to provide.
What do the French e-invoicing reform changes?
France is introducing mandatory electronic invoicing and electronic transaction reporting for business transactions subject to French value-added tax (VAT).
For invoices within scope:
Invoice data must be transmitted in a structured electronic format, such as XML.
The invoice is routed through the applicable certified electronic invoicing platform.
A PDF copy may still be available for viewing and download, but a PDF sent by email alone is not the required electronic invoice format.
The reform is intended to standardize invoice exchange and support electronic reporting to the French tax authorities.
Which Criteo invoices are in scope?
The applicable flow depends on both the Criteo legal entity issuing the invoice and where your business is established.
Criteo issuing entity | Customer location | Applicable flow |
Criteo entity located in France | Customer established in France | Electronic invoicing, when the transaction is within the scope of French VAT |
Criteo entity located in France | Customer established outside France | Electronic transaction reporting, where applicable |
Criteo entity located outside France | Customer established in France | Treatment depends on the applicable legal and tax rules |
How does electronic invoice routing work?
For an invoice within scope:
Criteo prepares the invoice in the required structured electronic format.
The invoice is sent through the French electronic invoicing framework.
The applicable certified electronic invoicing platform uses your registered routing information to deliver the invoice to the correct destination.
The invoice data is processed according to the applicable French reporting requirements.
You do not need to access Criteo’s routing platform directly. However, your billing information must be complete and accurate, so the invoice can be routed correctly.
What routing information may you need to provide?
Your routing information identifies where your electronic invoices should be delivered. Depending on your organization and invoicing requirements, you may provide one of the following:
Routing information | What it identifies | When it may be used |
SIREN | Your company’s nine-digit business identifier | Default routing option when no other identifier is provided |
SIRET | A specific establishment or site, using a 14-digit identifier | When invoices must be routed to a particular establishment |
SIREN extension | An additional identifier associated with your SIREN | When invoices must be separated by business unit, purchase type, or another internal organization |
PEPPOL ID | An identifier used on the Peppol network | When required for public-sector or business-to-government transactions |
Certified billing email address | A designated electronic destination for billing documents | When your company is not yet registered in the French national business directory |
If you use a certified billing email address, provide an address monitored by your accounting or invoicing team, such as a shared billing mailbox.
What happens if you do not provide a routing identifier?
If you do not provide a specific routing identifier, Criteo uses your SIREN as the default routing identifier.
Before invoicing begins, confirm that your SIREN matches the information registered in the French national directory. If your company is not yet registered, provide a certified billing email address through the process shared in your billing communications.
What do you need to do?
To help ensure that your invoices reach the correct destination:
Confirm which legal entity receives your invoices. Check the Criteo legal entity shown on your invoice or billing documentation.
Provide your routing information. Share your SIREN, SIRET, SIREN extension, PEPPOL ID, or certified billing email address, as applicable.
Check that the information matches your registration. Your routing details should correspond to the information held in the French national directory.
Keep your billing information up to date. Notify Criteo when your legal entity, establishment, routing identifier, or billing email address changes.
If you are unsure which identifier to provide, contact your Criteo representative or billing contact.