France publishes V.2.4 of the "external specifications" for electronic invoicing

France publishes V.2.4 of the "external specifications" for electronic invoicing

The French Tax Administration (FTA) and the Agency for Financial Information Technology (AIFE) have released the latest version (V.2.4) of the "external specifications" for the electronic invoicing (e-invoicing) reform. This update includes over 100 changes, introducing new features and significant updates to various aspects of the invoicing process.

Key Changes

  • Directory consultation from the PPF portal
  • Capability to send a multi-value invoice
  • Updates to gradual compliance, public billing portal selection, interoperability, and PDF invoice deposit
  • Overhaul of lifecycle management for business objects, including invoices and transmissions
  • Clarifications on value-added tax (VAT) rounding rules
  • Extensive revisions to semantic formats and management rules for use cases

The specification changes impact all French companies subject to the e-invoicing requirement, as well as certified platforms (PDPs) that will access the Directory containing the addresses of these companies.


The new specifications were released on 19 June 2024, with the e-invoicing reform scheduled for implementation on 1 September 2026. The Directory will be available to certified platforms by the end of 2024. An official English version of the specifications is expected later in the summer of 2024.


Stakeholders should review the updated specifications to ensure compliance with the new requirements. Companies and platforms involved in the e-invoicing process should prepare for the upcoming changes and update their systems accordingly. For more detailed information, refer to the official release and accompanying documents.

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