France Releases Version 3.1 of E-Invoicing External Specifications

France Releases Final Technical Guidelines for 2026 E-Invoicing and E-Reporting Reform

France has published updated technical specifications for its national e-invoicing and e-reporting reform, effective from September 2026.
AFNOR’s Standardization Commission released revised documentation detailing mandatory formats, invoice structures, status messages, B2B scenarios, and standardized APIs.
The publications conclude the 2025 consultation process and provide final technical guidelines for companies, software providers, and certified platforms.
The updates aim to ensure interoperability, data quality, and compliance for all participants in digital invoice exchange.

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Overview of External E-Invoicing Specifications and Upcoming Reforms

The external e-invoicing specifications provide comprehensive documentation on the formats and modalities for exchanging electronic invoices between VAT payers and the administration, particularly focusing on interactions with the public invoicing portal and Chorus Pro. These specifications outline how billing, transaction, and payment data are collected and processed by the administration.
The latest version, “3.1,” was formalized on October 31, 2025, setting the framework for the upcoming e-invoicing reform scheduled to begin on September 1, 2026, and incorporates updates made since the previous version, 3.0. The specifications detail the expectations and requirements for compliant e-invoicing practices.
Key elements of the common base for companies, including compatible solutions and approved platforms, are specified in documents published by the French Association for Standardization (AFNOR), covering standards for invoice messages, APIs for interfacing with information systems, and B2B use cases. The administration actively contributes to this standardization process, ensuring that the reform meets its objectives.

E-invoicing