France has released version 3.0 of its External Specifications for e-Invoicing, outlining key standards for the country's transition to mandatory electronic invoicing starting September 1, 2026, with full implementation by September 1, 2027. These specifications focus on directory management, data processing, and interoperability between Partner Dematerialization Platforms (PDPs). Additional guidance from AFNOR on invoice lifecycle and use cases is expected in 2025 to support the transition.
Version 3.0 of the External Specifications for e-Invoicing in France introduced
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France
Author: Nikolina Basic
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Fiscal subject related
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568
Content accuracy validation date:
16.01.2025
Content accuracy validation time:
08:05h
The French administration has released version 3.0 of the External Specifications, introducing the framework for the upcoming generalization of electronic invoicing among VAT payers. This reform is set to begin on September 1, 2026, with full implementation scheduled for September 1, 2027.
The new specifications emphasize directory management, data collection, and administrative processing essential for the transition to electronic invoicing.
Additional documents from the French Association for Standardisation (AFNOR) are anticipated in 2025, which will address flows between Partner Dematerialization Platforms (PDPs), invoice lifecycle management, and various use cases. This effort aims to establish a standardized framework for businesses, dematerialization operators, and PDPs.
Until these new documents are published, previous versions of the external specifications will remain accessible for consultation.
Background on Electronic Invoicing Reform
If we look into the background, this reform is part of France's broader initiative to enhance tax transparency and combat VAT fraud. Starting in September 2026, all companies will be mandated to receive electronic invoices, while large companies and mid-sized enterprises (ETIs) will begin issuing them on the same date. Smaller businesses and microenterprises will follow suit in September 2027.
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