New External Specifications for Electronic Invoicing and Data Exchange Implementation – version 3.0

The French Tax Authorities released on December 18, 2024 Version “3.0” of the external specifications. It brings together all the documents describing the formats for exchanging with the public invoicing portal in the context of the generalisation of electronic invoicing between VAT payers and the transmission of data to the administration.

• Version “3.0” of the external specifications consolidates all documents related to the formats for exchanging data with the public invoicing portal, in preparation for the implementation of electronic invoicing between VAT payers, scheduled to begin on September 1, 2026.
• This updated version refocuses on the administration’s collection and processing of billing, transaction, and payment data, with a subsequent version planned for the broader reform implementation by September 1, 2027.
• Future documents from the French Association for Standardization (AFNOR) will enhance this publication by addressing specific flows and use cases, creating a common framework for companies and dematerialization operators regarding data formats and invoice lifecycle management, while the administration will oversee the reform’s balance and expectations.

Sources

• gouv.fr
• Download Documents: Electronic Invoicing External Specifications Folder, Appendices, Examples, XSD and Swaggers (.zip)

See also

• France’s Transition to Mandatory e-Invoicing: Version 3.0 External Specifications and AFNOR Guidance – VATupdate
• France Publishes Version 3.0 of the External Specifications for e-Invoicing – VATupdate

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