France

France Releases Version 3.0 of E-Invoicing Specifications

France has published Version 3.0 of the external specifications for B2B e-invoicing, consolidating all exchange format documents ahead of the mandatory e-invoicing deadline of September 1, 2026. This update aims to streamline electronic invoicing and data transmission between VAT payers and the administration.

Key Highlights:

Purpose:
  • Consolidates exchange formats for the public invoicing portal.
  • Supports the transition to generalized e-invoicing across VAT-registered businesses.
Focus Areas:
  • Directory management.
  • Processing billing, transaction, and payment data.
Standardization Efforts:
  • In 2025, AFNOR will release supplementary documents to standardize data flows between PDPs (e.g., flow 2 and flow 6).
  • These documents will cover data formats, invoice lifecycle, and use-case scenarios.
Shared Framework:
  • Establishes common rules for businesses, dematerialization operators, and PDPs.
  • Defines data positioning, management rules, and status usage.
Administrative Oversight:
  • The administration will supervise and guide the initiative, ensuring alignment with regulatory expectations.
Transition Period:
  • Current specifications remain valid until new documents are published.

For full details, visit the official announcement
Official French tax authority B2B e-invoicing specifications

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