{"id":2130841,"date":"2026-09-25T17:53:59","date_gmt":"2026-09-25T15:53:59","guid":{"rendered":"https:\/\/kohenavocats.fr\/2026\/09\/25\/foreign-company-france-e-invoicing-approved-platform-deadlines-fines-abroad\/"},"modified":"2026-09-25T17:53:59","modified_gmt":"2026-09-25T15:53:59","slug":"foreign-company-france-e-invoicing-approved-platform-deadlines-fines-abroad","status":"publish","type":"post","link":"https:\/\/kohenavocats.fr\/en\/2026\/09\/25\/foreign-company-france-e-invoicing-approved-platform-deadlines-fines-abroad\/","title":{"rendered":"Your French Company Must Switch to E-Invoicing While You Live Abroad: Approved Platforms, Factur-X Deadlines, E-Reporting and Fines"},"content":{"rendered":"

You formed a company in France from London, New York, Dubai or Singapore, the Kbis<\/a> arrived, the bank account works, and invoices go out as PDF files attached to emails. Since 1 September 2026 that routine is no longer enough. France has switched business-to-business invoicing to a standardised electronic system: every company must now be able to receive<\/strong> electronic invoices, large and mid-size companies must already issue<\/strong> them, and smaller companies follow on 1 September 2027. A scanned paper invoice, an ordinary PDF sent by email, or a document exchanged outside the official circuit no longer counts as a compliant invoice. This article explains, for a foreign founder or foreign group running a French company from abroad, what the reform requires, which platform to choose, how to fix your invoice mentions, payment terms and value added tax (VAT, in French taxe sur la valeur ajout\u00e9e<\/em>, TVA), what to report on sales to private individuals and foreign customers, how long to keep everything, and what a missing or defective invoice costs. The French acronyms are explained each time: SIREN (the nine-digit company identifier issued by INSEE, the national statistics institute), SIRET (the fourteen-digit establishment identifier), Kbis (the official company identity extract issued by the greffe<\/em>, the clerk of the commercial court), DGFIP (Direction g\u00e9n\u00e9rale des finances publiques<\/em>, the French tax authority), PA (plateforme agr\u00e9\u00e9e<\/em>, approved platform), and e-reporting (the electronic transmission of transaction and payment data to the tax authority).<\/p>\n

The stakes are practical. If your company cannot receive electronic invoices, suppliers route them through your approved platform and you never see them. If it must issue them and still sends PDFs, customers established in France cannot process the invoice in their own compliant chain, your payment is delayed, and each defective invoice carries administrative fines of up to 75,000 euros for a natural person and 375,000 euros for a legal entity. The good news is that the system was designed to be operated remotely: the platform is chosen online, the company directory (annuaire<\/em>) routes invoices automatically, and most accounting software connects directly. The administration has also announced a benevolent, tolerance-based approach for the launch phase, so companies that encounter difficulties on 1 September are supported rather than punished on day one. What follows gives you the complete path, with the exact legal texts, so you can instruct your accountant or your platform this week and from abroad.<\/p>\n

I. Do I Have to Receive and Issue Electronic Invoices for My French Company and by When?<\/h2>\n

A. Which Companies Must Be Able to Receive E-Invoices Since 1 September 2026?<\/h3>\n

The reform of electronic invoicing between companies entered into force on 1 September 2026<\/strong>, according to the Ministry of the Economy (Bercy). From that date, all companies, whatever their size, must be able to receive electronic invoices<\/strong>. There is no threshold, no exemption for small companies, and no exemption for companies whose directors live abroad. If your French soci\u00e9t\u00e9 par actions simplifi\u00e9e<\/em> (SAS, the flexible joint-stock company most foreign founders choose) or soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e<\/em> (SARL, the limited liability company) is established in France and subject to French VAT, including under the franchise en base<\/em> (the small-business VAT exemption scheme), it is concerned. The obligation to receive applies even to a company that issues very few invoices itself: the point is that any supplier subject to the issue obligation will send its invoices through the electronic circuit, and your company must have an address in that circuit to collect them.<\/p>\n

The obligation to issue<\/strong> electronic invoices is phased. Since 1 September 2026, large companies and intermediate-size companies<\/strong> (entreprises de taille interm\u00e9diaire<\/em>, ETI) must issue all of their invoices in electronic format and transmit their e-reporting data. Small and medium enterprises and micro-enterprises<\/strong> have one additional year: they must be able to issue electronically and transmit their e-reporting data from 1 September 2027<\/strong>. The e-reporting transmission follows the same calendar. In practice, most foreign-owned French subsidiaries are SMEs, so they must receive now and issue in September 2027 at the latest \u2014 but nothing prevents them from issuing earlier, and many already do, because customers increasingly ask for it and because starting early avoids a painful migration later.<\/p>\n

Two boundaries matter for groups. First, electronic invoicing as such covers domestic business-to-business operations between companies established in France and subject to French VAT<\/strong>, as the DGFIP explains on impots.gouv.fr. Sales to private individuals, to certain associations, and transactions with operators established abroad are not invoiced electronically through the platform circuit; instead the supplier sends the invoice through the usual channel and transmits only the transaction or payment data to its approved platform, which forwards it to the administration. That second mechanism is e-reporting, examined in Part II. Second, where a delivery of goods or a service covered by article 283 of the General Tax Code<\/a> is performed by a taxable person established outside France, French VAT \u201cla taxe est acquitt\u00e9e par l’acqu\u00e9reur, le destinataire ou le preneur qui agit en tant qu’assujetti et qui dispose d’un num\u00e9ro d’identification \u00e0 la taxe sur la valeur ajout\u00e9e en France<\/em>\u201d, meaning the French customer self-assesses the tax through the reverse-charge mechanism and the amount is identified on the return described in article 287. Foreign founders who invoice their French subsidiary from abroad, or whose French company buys services from the foreign parent, meet this mechanism constantly, and the platform configuration must reflect it so the invoice does not wrongly charge French VAT.<\/p>\n

The foundation of the invoicing duty itself has not changed, only its form. Article 289 of the General Tax Code<\/a> provides that \u201cTout assujetti est tenu de s’assurer qu’une facture est \u00e9mise, par lui-m\u00eame, ou en son nom et pour son compte, par son client ou par un tiers<\/em>\u201d, covering supplies of goods and services to another taxable person or to a non-taxable legal person that are not exempt, as well as advances received before such operations are carried out. The same article requires the taxable person to keep a copy of every invoice issued, treats any document that specifically and unequivocally amends the initial invoice as an invoice subject to all the same mentions, and imposes a result that follows the invoice for its whole life: \u201cL’authenticit\u00e9 de l’origine, l’int\u00e9grit\u00e9 du contenu et la lisibilit\u00e9 de la facture doivent \u00eatre assur\u00e9es \u00e0 compter de son \u00e9mission et jusqu’\u00e0 la fin de sa p\u00e9riode de conservation.<\/em>\u201d The approved-platform circuit is precisely how the administration expects that authenticity, integrity and legibility to be guaranteed at scale, with timestamping and status tracking built in.<\/p>\n

Commercial law says the same thing from the buyer-seller angle. Article L. 441-9 of the Commercial Code<\/a> states that \u201cTout achat de produits ou toute prestation de service pour une activit\u00e9 professionnelle fait l’objet d’une facturation.<\/em>\u201d The seller must deliver the invoice upon performance \u2014 \u201cLe vendeur est tenu de d\u00e9livrer la facture d\u00e8s la r\u00e9alisation de la livraison ou de la prestation de services au sens du 3 du I de l’article 289 du code g\u00e9n\u00e9ral des imp\u00f4ts.<\/em>\u201d \u2014 the buyer must claim it, and each side keeps a copy within the retention periods set by tax law. A paper invoice is drawn up in duplicate. So when your French company buys or sells, an invoice is not optional courtesy; it is a legal duty on both sides, and since September 2026 the compliant form for domestic B2B flows is the electronic invoice through an approved platform.<\/p>\n

B. What Is a Compliant Electronic Invoice in France: Factur-X, UBL, CII and the Approved Platform?<\/h3>\n

An electronic invoice in the French sense is not a PDF attached to an email. Bercy states it expressly: invoicing \u201cas we know it today\u201d, in the form of a scanned paper invoice, an ordinary PDF, or a document sent by email, will no longer comply. A compliant electronic invoice must satisfy three cumulative conditions set out by the DGFIP: respect a given structured format, carry the mandatory invoice mentions in dedicated fields, and be transmitted to the customer through an approved platform that partners with the administration. Each condition deserves a plain explanation.<\/p>\n

First, the format. The administration accepts invoices in UBL<\/strong> (Universal Business Language), in CII<\/strong> (Cross Industry Invoice), or in any mixed format combining a structured data file with an image file<\/strong>. The best known mixed format is Factur-X<\/strong>, the Franco-German standard that embeds structured XML data inside a readable PDF: the human reader sees an ordinary invoice while the customer software and the administration read the data automatically and unambiguously. Your platform or your compatible software generates one of these formats; you do not build XML by hand. The practical question to ask any provider is therefore simple: which of the three formats does it emit and receive, and does it handle Factur-X for suppliers who still want a readable visual?<\/p>\n

Second, the mentions in dedicated fields. The structured format contains one field per mandatory mention, so that software can read each item without guessing. The DGFIP gives as examples the SIREN number of the supplier and of the customer, the invoice issue date, and the full delivery address of the goods or service where it differs from the customer address. From 1 September 2026, additional mandatory mentions join the list, including the customer SIREN number<\/strong>, which means your customer master file must record the SIREN of every French business customer before you migrate. Commercial law already required a long list of mentions on every invoice \u2014 names and addresses of the parties and the billing address where different, date of sale or service, quantity, precise description, unit price excluding VAT, price reductions acquired at the date of sale and directly linked to the operation, payment date, discount conditions for early payment, the rate of late penalties due from the day after the payment date shown on the invoice, the flat-rate collection indemnity due on late payment, and the purchase order number where the buyer drew one up \u2014 and each of these now needs its own structured field. A platform that cannot carry all of them is not a solution.<\/p>\n

Third, the transmission channel. The invoice must travel from the supplier platform to the customer platform; certain invoice data is transmitted to the administration in parallel, which will no longer have to ask for it. The supplier transmits through the approved platform it chose, directly or via compatible software, and the invoice is routed to the customer approved platform. The directory (annuaire<\/em>) identifies the receiving platform of each company from its SIREN, so addressing is automatic once both sides are registered. When the invoice arrives on your platform, you are notified quickly, and the platform shows the invoice statuses with timestamping, so you can follow in real time where each invoice stands in the transmission chain. That tracking is also your first payment discipline tool: an invoice stuck at \u201creceived\u201d for weeks is a reminder to send before the due date passes.<\/p>\n

Two actors orbit the platform. The approved platform<\/strong> (PA) is a dematerialisation provider registered with the administration; only an approved platform performs all the functions the reform expects for electronic invoicing and e-reporting. The compatible solution<\/strong> (op\u00e9rateur de d\u00e9mat\u00e9rialisation<\/em>, OD) is your existing till, invoicing or accounting software where it connects properly to an approved platform: it lets you transmit invoices and the data the administration needs without retyping. Bercy counts roughly one hundred registered platforms, and impots.gouv.fr publishes the official list. If you already use software, check that it is compatible; if you use none, you can create invoices directly on the approved platform you choose. For a founder living abroad, the direct-on-platform option is often the fastest start: one account, one directory registration, and the company can receive from September 2026 while the software connection is prepared for the 2027 issue deadline.<\/p>\n

Keep one nuance in mind. The former plan for a central public invoicing portal operated by the State has been dropped; the circuit now runs entirely through approved private platforms plus compatible solutions. Do not wait for a government portal to receive your invoices \u2014 choose a platform. And keep your VAT fundamentals straight while migrating, because the structured invoice still carries a tax computation. Article 267 of the General Tax Code<\/a> provides that \u201cSont \u00e0 comprendre dans la base d’imposition : 1\u00b0 Les imp\u00f4ts, taxes, droits et pr\u00e9l\u00e8vements de toute nature \u00e0 l’exception de la taxe sur la valeur ajout\u00e9e elle-m\u00eame.<\/em>\u201d Accessory costs charged to customers \u2014 commissions, interest, packing, transport, insurance \u2014 belong in the base, while cash discounts, rebates and price reductions granted directly to customers stay out of it. Your platform must therefore compute VAT on the right base, including accessory costs and excluding direct reductions, exactly as a paper invoice had to.<\/p>\n

II. How Do I Set Up E-Invoicing and E-Reporting From Abroad Without Blocking My Business?<\/h2>\n

A. Which Approved Platform Should I Choose and Which Invoice Mentions, Payment Terms and VAT Rules Must I Fix?<\/h3>\n

Choose the platform with four checks, all performable by video call and screen sharing from abroad. First, registration status: the provider must appear on the official impots.gouv.fr list of approved platforms, because only registration gives it the right to route invoices and forward data to the administration. Second, format coverage: emission and reception in UBL, CII and the Factur-X mixed format, so you can trade with every customer and supplier whatever their own provider emits. Third, directory and status handling: automatic registration in the annuaire<\/em>, real-time status display with timestamping, and notifications on arrival, because that is how a remote director watches the flow without calling the office. Fourth, accounting and e-reporting connection: either the platform is your invoicing tool, or your existing software connects as a compatible solution and pushes both invoices and e-reporting data. Ask for a written statement of compatibility with your software by name and version, test with five real supplier and customer records including SIREN numbers, and only then migrate the full customer file.<\/p>\n

Then fix the invoice content before the first electronic issue, because the structured format exposes every gap. The customer master file is the first site: collect the SIREN of each French business customer, the correct billing address, the delivery address where different, and the purchase order number where the buyer issues one. The template is the second site: names and addresses of the parties, date of sale or service, quantity, precise description, unit price excluding VAT, reductions acquired at the sale date and directly linked to the operation, payment date, early-payment discount conditions, late-penalty rate, flat-rate collection indemnity, and order number. The service-public.fr business portal (Entreprendre) lists these mandatory mentions with the \u20ac40 flat-rate collection indemnity claimable from a professional customer on late payment, and the late-penalty rate page explains that penalties run without any reminder being necessary. A template reviewed once by your accountant, then locked in the platform so nobody edits mentions by hand, prevents most rejections.<\/p>\n

Payment terms deserve the same discipline, because the platform timestamps everything and late payment is now visible. Article L. 441-10 of the Commercial Code<\/a> sets the default rule: unless the sale conditions or an agreement between the parties provide otherwise, \u201cle d\u00e9lai de r\u00e8glement des sommes dues ne peut d\u00e9passer trente jours apr\u00e8s la date de r\u00e9ception des marchandises ou d’ex\u00e9cution de la prestation demand\u00e9e.<\/em>\u201d The agreed period \u201cne peut d\u00e9passer soixante jours apr\u00e8s la date d’\u00e9mission de la facture<\/em>\u201d, with a derogation allowing forty-five days end-of-month from the invoice date where expressly stipulated by contract and not manifestly abusive toward the creditor, and forty-five days from the invoice for periodic invoices within the meaning of article 289 of the Tax Code. Sector agreements can jointly shorten the maximum period under article L. 441-11 of the Commercial Code<\/a>. Concretely: write the agreed period on every invoice, align the platform reminders with it, and treat the timestamped reception as the starting gun. Foreign directors sometimes discover that their French subsidiary pays at ninety days \u201cas at home\u201d; in France that clause is unenforceable and exposes the company to penalties plus the DGCCRF (Direction g\u00e9n\u00e9rale de la concurrence, de la consommation et de la r\u00e9pression des fraudes<\/em>, the competition and consumer enforcement authority) controls.<\/p>\n

VAT configuration is the third fix, and the one where foreign groups most often go wrong. The French company declares and pays French VAT on its taxable operations, files VAT returns (CA3, the monthly or quarterly VAT return, or CA12 for the simplified scheme), and deducts input VAT on compliant invoices. Three settings need review during migration. One, the VAT numbers: the company SIREN-based intra-Community VAT number must appear correctly in its dedicated field, since the administration cross-checks it. Two, the reverse charge: purchases of goods or services from the foreign parent or any supplier established outside France must not bear French VAT on the invoice but trigger self-assessment by the French customer where article 283 so provides. Three, exempt and out-of-scope flows: exports, intra-Community supplies, and franchise-en-base situations must be coded so the platform routes them to e-reporting rather than forcing them into the domestic e-invoicing circuit. A pre-migration VAT mapping of the five most frequent flows \u2014 domestic B2B sale, domestic B2B purchase, service bought from the foreign parent, export sale, sale to a French individual \u2014 reviewed with the accountant, avoids months of rejected invoices.<\/p>\n

Do not forget the human side of the migration. The person who actually issues invoices \u2014 office manager, bookkeeper, external accountant \u2014 needs platform access with the right roles, and the remote director needs read access plus notifications. Update the general conditions of sale (conditions g\u00e9n\u00e9rales de vente<\/em>, CGV) to mention electronic invoicing through an approved platform, the agreed payment period, the penalty rate and the collection indemnity. Inform suppliers of your directory registration so their invoices reach you instead of bouncing to an old email. And calendar the 2027 deadline now: even if your company only has to receive in 2026, configure emission in the same project, because reconfiguring templates, VAT codes and the chart of accounts twice costs more than doing it once. Readers who are still structuring the company will find the broader setup path \u2014 bank account, Kbis, VAT registration and first hire \u2014 in our hub guide for foreign founders, which this article completes on the invoicing side: Setting Up a Company in France as a Foreign Founder: Bank Account, Kbis, VAT and Your First Hire<\/a>.<\/p>\n

B. What About Sales to Private Individuals and Foreign Customers, Ten-Year Archiving and Fines for Missing Invoices?<\/h3>\n

Electronic invoicing covers domestic sales between VAT-registered companies established in France. Everything else goes through e-reporting, and a foreign-owned company typically has a large share of it: online sales to French consumers, services billed to the American or Gulf parent, exports outside the European Union, intra-Community supplies and acquisitions. The DGFIP distinguishes two e-reporting layers, and your platform must handle both on the same calendar as e-invoicing. Transaction e-reporting (e-reporting de transaction<\/em>) covers sales of goods and services to non-taxable persons such as private individuals, and transactions with operators established abroad, including exports and intra-Community acquisitions and supplies. Payment e-reporting (e-reporting de paiement<\/em>) covers operations where VAT becomes due on receipt \u2014 typically services \u2014 where the company has not opted to pay VAT on debits and where no reverse charge applies, for example building-industry services: the amount collected, which determines the output VAT due, is what gets transmitted. In daily terms: the consumer invoice still travels by the usual channel, but its data travels to the administration through your platform; the export invoice likewise travels to the foreign customer normally, while the data goes to the platform and onward to the DGFIP. Companies that sell only to consumers therefore still need a platform or a compatible solution for e-reporting, even though they never issue an electronic invoice in the strict sense.<\/p>\n

Configure these flows explicitly rather than letting them fall into gaps. Map every revenue line to one of three rails: domestic B2B electronic invoice, transaction e-reporting, or payment e-reporting, and assign the VAT treatment inside each rail. A Paris subsidiary of a foreign software group, for instance, will typically run all three at once: electronic invoices for its French corporate clients, transaction e-reporting for its French individual subscribers, and transaction e-reporting again for the management fees it bills to its foreign parent, with reverse charge handled on the parent side where applicable. The platform must let you mark each customer record with its rail, default new customers to the right one, and flag anomalies such as a French SIREN customer accidentally coded as foreign. Test the three rails with real data before the deadline, reconcile the first month platform report against the accounting turnover, and keep the reconciliation: in a later VAT audit, the coherent trail between invoices issued, data reported, and returns filed is your best defence.<\/p>\n

Archiving closes the loop, and it is stricter than many founders expect. Article L. 123-22 of the Commercial Code<\/a> provides that \u201cLes documents comptables sont \u00e9tablis en euros et en langue fran\u00e7aise.<\/em>\u201d and that \u201cLes documents comptables et les pi\u00e8ces justificatives sont conserv\u00e9s pendant dix ans.<\/em>\u201d Accounting records of operations and inventory are drawn up and kept without blanks or alterations. Invoices and supporting documents therefore live ten years, in euros and in French \u2014 the tax authority may demand a French translation of a foreign-language invoice for control purposes \u2014 and the platform storage or the connected archiving must guarantee the authenticity of origin, integrity of content and legibility required by article 289 of the Tax Code for the whole period. Check the platform contract on three points: duration of storage included in the subscription, reversibility and export format at exit so a change of provider does not strand ten years of originals, and probative value of the archive where the tax authority challenges an old invoice. A company whose director lives abroad should also designate who can produce archives on request: the platform administrator, the accountant with delegated access, and the director with emergency access.<\/p>\n

Tax registration and bookkeeping duties frame the whole system. Article 286 of the General Tax Code<\/a> requires every VAT-registered person \u201cDans les quinze jours du commencement de ses op\u00e9rations, souscrire au bureau d\u00e9sign\u00e9 par un arr\u00eat\u00e9 une d\u00e9claration conforme au mod\u00e8le fourni par l’administration<\/em>\u201d, to provide information about the professional activity, and, absent usual accounts capable of determining turnover as defined, to keep a numbered day book recording each operation with date, brief description and price. Micro-entrepreneurs under the article 50-0 scheme benefit from the lighter record-keeping described in article L. 123-28 of the Commercial Code<\/a>, but every operating company beyond that scale runs full accounts, and the electronic invoice feed now irrigates those accounts directly. The general tax-fine framework of article 1736 of the General Tax Code<\/a> illustrates how French tax sanctions are calibrated per breach with ceilings, a logic that also governs invoice and reporting failures. For invoice content as such, the sanction is commercial and administrative: article L. 441-9 of the Commercial Code<\/a> punishes any breach of the invoicing and mention duties with \u201cune amende administrative dont le montant ne peut exc\u00e9der 75 000 \u20ac pour une personne physique et 375 000 \u20ac pour une personne morale<\/em>\u201d, doubled to 150,000 and 750,000 euros on repetition within two years from the date the first sanction decision became final. Late-payment discipline adds the penalty interest and the flat-rate indemnity on every overdue invoice. The administration presents the launch phase as benevolent and tolerant toward companies facing difficulties, which is a reason to migrate now and document the effort, not a reason to wait: tolerance covers the company that tries and stumbles, not the one that ignores the reform.<\/p>\n

Three foreign-founder traps deserve explicit warning. The first is the \u201cPDF habit\u201d: teams continue emailing PDFs in parallel with the platform flow, customers pay on the PDF while the platform invoice ages, and duplicates pile up. Decide that the platform invoice is the only original and that email carries at most a courtesy notice. The second is the missing SIREN file: invoices rejected because the customer record lacks the SIREN or carries a wrong one, blocking both the invoice and the payment clock. Clean the file before migration and make SIREN a mandatory field for every new French business customer. The third is the unconfigured reverse charge: the French subsidiary charges French VAT on services bought from the foreign parent, or the parent invoices the subsidiary without the mechanism, and the error surfaces a year later in a VAT audit with reassessment and late interest. The VAT mapping described above, validated by the accountant before the first electronic issue, is the cheapest insurance available.<\/p>\n

Conclusion<\/h2>\n

Your French company must be able to receive electronic invoices since 1 September 2026 whatever its size, and it must issue them since the same date if it is large or intermediate-size, or from 1 September 2027 if it is an SME or micro-enterprise, with e-reporting on the same calendar. A compliant invoice respects a structured format \u2014 UBL, CII or a mixed format such as Factur-X \u2014 carries every mandatory mention in its dedicated field including the customer SIREN, and travels through an approved platform that forwards the data to the administration. Sales to private individuals and foreign operators travel through e-reporting instead, and every invoice and supporting document is kept ten years in euros and in French with guaranteed authenticity, integrity and legibility. Breaches of the invoicing duties carry administrative fines of up to 75,000 and 375,000 euros, doubled on repetition, plus late-penalty interest and the collection indemnity on each overdue invoice. The administration supports companies that migrate in good faith, so the rational course from abroad is to choose an approved platform this month, clean the SIREN file, lock the template and the VAT mapping with the accountant, test the three rails, and calendar the 2027 issue deadline now. Done once and properly, the reform becomes what it promises: faster invoice exchange, real-time tracking with timestamping, fewer disputes, and a company whose remote director sees every invoice without chasing paper.<\/p>\n

Need a quick opinion on your case?<\/h2>\n

A lawyer of the firm can review your platform choice, your invoice template and your VAT mapping with you by telephone within 48 hours, including for companies whose director lives outside France and for files connected with Paris and \u00cele-de-France. Telephone consultation: 80 EUR TTC. Call +33 6 46 60 58 22<\/a> or write through the contact page<\/a> with your Kbis extract, one recent invoice and a short note of your customer mix, and you will receive a clear view of your deadline, your missing mentions and your next step before the first electronic issue.<\/p>\n","protected":false},"excerpt":{"rendered":"

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