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France Regulatory Updates June 2024

Hatice Ozcan

Jun 20, 2024

The French Tax Administration (FTA) has released version 2.4 of the "External Specifications" for electronic invoicing (e-invoicing) reform in France.


The main changes in this new version include:

  • Simplified directory flows, reducing the volume of data exchanged and standardizing the consultation and update flows.

  • Overhaul of business object lifecycle management, clarifying the possible statuses and sequences for invoices, transmissions, and other objects.

  • Improved invoice status management with a matrix to enable players to identify and manage invoice statuses.

  • Requirement for a single "readable" document per invoice, with only one readable attachment allowed.

  • Tolerance for rounding to make the process easier for businesses and eliminate irritants.

  • Numerous changes to the semantic formats, including new data, changes in cardinality, and modifications to management rules.

The release of these new specifications reaffirms the French government's commitment to the e-invoicing reform implementation schedule, set for September 1, 2026.

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