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France Regulatory Updates January 2025

Hatice Ozcan

Jan 8, 2025

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 here.


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