France Released an Updated Version of Its E-invoicing Technical Specifications

February 3, 2023

The French Tax Administration released version 2.2 of its e-invoicing technical specifications on January 31, 2023. Technical specifications aim to provide details on the upcoming French e-invoicing and e-reporting system. 

Timeline

E-invoicing and e-reporting will become mandatory in phases: 

  • From July 1, 2024, it will be mandatory for large taxpayers to issue e-invoices and report other transactions. It will also be mandatory for all taxpayers to receive e-invoices from this date.¬†
  • From January 1, 2025, the e-invoicing and e-reporting obligation will apply to medium size businesses.¬†
  • From January 1, 2026, all taxpayers will be covered.

Details

Additions to the latest version include the following:

  • Additional mandatory data for e-invoices
  • Details provided for the correction of e-reporting flows
  • Existing use cases have been clarified, and new ones have been added
  • Clarification on the use of APIs
  • Updated descriptions of the extensions, formats as well as mapping (UBL, UN/CEFACT CII and Factur-x)
  • Information on invoice retention have been added

Impact 

The French Tax Administration is launching one of the most advanced e-invoicing and e-reporting systems worldwide. Taxpayers and service providers must start preparing to be ready by the deadline.

‚ÄćHow Fonoa can help

Fonoa is a global tax automation and compliance solution that helps companies streamline the entire transactional chain so they can scale in a digital, borderless economy. Automate tax determination, minimize risk, and easily handle local tax compliance from one platform, which includes these key products:

Invoicing: Issue tax invoices in locally compliant languages and formats, with support for third-party or self-billing. They’re customizable, as well. 

Reporting: Report transactions in real-time and keep up with evolving cross border and local reporting requirements, all with a single API. Our Dashboard also offers unprecedented visibility of reported transactions globally.

Mil√°n Z√°modics
Tax Researcher

Mil√°n is an indirect tax professional specialized in VAT and tax compliance. Before joining Fonoa, he worked at EY Hungary, providing indirect tax advisory and compliance services for a wide range of international and local clients from all industries. He also worked with digital tax products that automate tax processes.