On May 13, 2025, France published an updated version of the technical specifications for its e-invoicing and e-reporting mandate. The document, developed by AFNOR, defines the required syntax and semantic structure for compliant invoices.
- Overview of External Specifications: The external specifications detail the formats for data interchange with the public invoicing portal, focusing on the collection and processing of billing, transaction, and payment data to facilitate the implementation of electronic invoicing between VAT payers.
- Implementation Timeline: The “3.0” version, dated December 18, 2024, establishes expectations for reform initiation on September 1, 2026, with a subsequent version planned for broader implementation by September 1, 2027.
- Standardization and Future Updates: The common formats and profiles for invoices and lifecycle statuses are outlined in documents from the Standardization Commission (AFNOR), with revisions and new publications anticipated soon, while previous versions remain accessible for reference.
Version of 13/05/2025: Formats and Profiles of Invoices and Life Cycle Statuses, constituting the minimum base applicable to the Electronic Invoice Reform in France (AFNOR standard)
AFNOR BtoB specifications file:
> AFNOR standard: Invoices (.pdf)
> AFNOR standard: Annex A (.xls)
Source External B2B Specifications | impots.gouv.fr
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
