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.

How 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.

Milán Zámodics
Tax Researcher

Milán 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.