France Releases Version 3.0 of e-Invoicing External Specifications

The French government has released version 3.0 of the External Specifications, outlining the requirements for the nationwide adoption of electronic invoicing.

The new specifications refer to VAT-registered businesses, along with the transmission of invoices, transactions, and payment details to the authorities. This update provides key information for the implementation of the reform, which will begin on September 1, 2026, with full implementation expected by September 1, 2027.

Key Features of Version 3.0

• Refined Scope: The specifications focus on the directory, data collection, and administrative processing aspects.
• Future Standardization: Additional documentation from AFNOR (French Association for Standardization) is anticipated in 2025, covering document flows between PDPs, invoice lifecycle management, and use cases. This will establish a standardized framework for businesses, digital operators, and PDPs.

Until these new standardization documents are released, earlier versions of the specifications will remain available for reference.

Businesses, digital operators, and PDPs are encouraged to review these guidelines to ensure compliance. The Administration will oversee the development of these standards to maintain transparency and balance.

There’s more you should know about e-invoicing in France – learn more about the new and upcoming regulations.