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
Public
France
Author: Nikolina Basic
Category:
Fiscal subject related
Views:
283
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.
Other news from France
Guidelines for incorrectly invoiced VAT under new administrative standards in France
Public
France
Author: Nikola Novković
France
Author: Nikola Novković
The French Tax Administration has introduced new guidelines allowing taxpayers to correct invoices with incorrectly charged VAT within a two-year window, aligning with the tax authorities' three-year reassessment period. Suppliers can now recover wrongly invoiced VAT until December 31 of the second year following the taxable event, and they no longer need to prove good faith in their error to qual... Read more
Slovenia: EU Targets Unsafe E-Commerce Imports with New Measures
Public
Author: Ivana Picajkić
The European Commission is tightening regulations on e-commerce imports to address the surge of unsafe and counterfeit goods, particularly from China, by reforming customs rules and increasing product safety checks. Key measures include removing the duty exemption for low-value parcels, introducing a potential customs fee, establishing priority control areas, and launching an EU-wide product safet... Read more
New document was uploaded: S4F backoffice patch
Author: Kristina Dosen
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Read more
New document was uploaded: S4F backoffice installer
Author: Kristina Dosen
S4F backoffice installer is intended for users who are installing the software for the first time. Please make sure to obtain latest version of installer and to apply all subsequent patches that are released subsequently. This package contains instruction, release notes, changelog and software packages required for deployment of this software component. This version of the Backoffice installer supports the following countries: Austria, Bulgaria, Croatia, France, Italy, Poland, Portugal, Romania, Slovakia and Slovenia. Read more
VAT - Tax regimes and reporting and accounting obligations in France
France
Author: Nikolina Basić
Effective January 1, 2025, updated VAT regulations introduce new invoicing requirements and rectification rules for specific operations, including intra-community deliveries and public auction sales. Read more
New document was uploaded: S4F backoffice patch
Author: Kristina Dosen
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Read more