The French tax administration published version 1.1 of the external B2B specifications for electronic invoicing on 31 December 2021, updating technical requirements for businesses preparing for mandatory e-invoicing implementation.
The updated specifications integrate e-reporting formats required under France's forthcoming B2B e-invoicing regime, alongside additions covering specific use cases and directory functionalities. The specifications provide technical guidance for businesses and software providers developing systems to comply with the mandatory e-invoicing requirements.
France's B2B e-invoicing mandate, originally scheduled for implementation in phases starting 2023, requires businesses to use certified platforms for invoice transmission and includes real-time reporting obligations to tax authorities. The updated specifications support both invoice exchange requirements and the parallel e-reporting system that will provide authorities with transaction visibility.
