The French tax administration (DGFiP) has published version 2.3 of the external specifications for business-to-business electronic invoicing, updating technical requirements originally released in January 2023.
The updated specifications provide clarifications on the invoice lifecycle management process and address various use cases and technical points that were identified in the initial documentation package. The revisions focus on operational aspects of the mandatory e-invoicing system that will apply to B2B transactions in France.
The specifications are available through the professional section of the tax administration's website under the electronic invoicing resources portal. This update follows France's preparation for the phased introduction of mandatory B2B electronic invoicing, which represents a significant shift in invoice processing and VAT compliance requirements for French businesses.

