France Updates E-Invoicing Specs with Version 2.4

The French Tax Administration (FTA) has released version 2.4 of the “External Specifications” for electronic invoicing (e-invoicing) reform in France.

The main changes in this new version include:

• Simplified directory flows, reducing the volume of data exchanged and standardizing the consultation and update flows.
• Overhaul of business object lifecycle management, clarifying the possible statuses and sequences for invoices, transmissions, and other objects.
• Improved invoice status management with a matrix to enable players to identify and manage invoice statuses.
• Requirement for a single “readable” document per invoice, with only one readable attachment allowed.
• Tolerance for rounding to make the process easier for businesses and eliminate irritants.
• Numerous changes to the semantic formats, including new data, changes in cardinality, and modifications to management rules.

The release of these new specifications reaffirms the French government’s commitment to the e-invoicing reform implementation schedule, set for September 1, 2026.