The French administration has published version 3.0 of the External Specifications, establishing the conditions for the generalization of electronic invoicing between VAT payers and the transmission of invoice, transaction and payment data to the administration. This version provides the essential details for the implementation of the reform, which will start on the 1st of September 2026, with the full generalisation planned for the 1st of September 2027.
Key highlights of version 3.0
Refined scope: Specifications focus on directory, data collection, and administrative processing.
Future standardisation: Additional documents from AFNOR (French Association for Standardisation) are expected in 2025, covering flows between PDPs, invoice lifecycle management and use cases. These will create a standardised framework for companies, dematerialisation operators and PDPs.
Until the new standardisation documents are available, previous versions of the external specifications remain available for consultation.
Businesses, dematerialisation operators and PDPs are encouraged to familiarise themselves with these guidelines to ensure compliance. The Administration will monitor and participate in the development of these standards to ensure balance and transparency.
