Button Text

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

Stay updated on key changes to France's e-invoicing reform. Learn about compliance, new features, and preparation tips before 2026.

Trent Targa
Trent Targa
Tax Technology
Published
Jul 1, 2024
Last update
May 12, 2025
France publishes V.2.4 of the "external specifications" for electronic invoicingFrance 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.

Timeline

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.

Impact

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.

What’s Covered
Learn about related Fonoa solutions
Trent Targa

Trent Targa

Tax Technology

Trent is a Senior Tax Technology expert at Fonoa with over 8 years of experience in providing e-invoicing compliance and global digital reporting advisory. Specializing in delivering tailored e-invoicing solutions, Trent helps businesses streamline operations and meet regulatory requirements efficiently.

Button Text
Privacy Policy Cookie Policy