The French tax administration released version 3.0 of the external specifications for the B2B electronic invoicing reform on December 18, 2024, establishing technical requirements for the mandatory system launching September 1, 2026.
The updated specifications focus on three core components: the public directory system, data collection mechanisms, and administrative processing of invoicing, transaction, and payment data. This version formalizes the technical framework required for the initial phase of the reform, with the administration indicating that a subsequent version will address requirements for the full generalization scheduled for September 1, 2027.
The specifications follow the government's October 15, 2024 announcement regarding the state's role in supporting the generalization of B2B electronic invoicing between enterprises. The technical documentation is now available through the professional section of the tax administration's website under the electronic invoicing reform resources.
This development represents a critical milestone in France's preparation for mandatory B2B electronic invoicing, providing businesses and software providers with the technical standards needed to ensure compliance with the 2026 implementation deadline.
